Please prepare closing entry using the information below

The trial balances shown below are before and after adjustment for Ryan Company at the end of its fiscal year E4-21 RYAN COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr. Dr. Cr $10,900 Cash Accounts Receivable Supplies Prepaid Insurance 8,800 2,500 4,000 $10,900 9,400 500 2,500 Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Unearned Rent Revenue Common Stock Retained Earnings Dividends Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense 16,000 16,000 $ 3,600 $ 4,800 5,800 1,100 800 10,000 5,800 1,800 10,000 5,500 5,500 2,800 2,800 34,000 34,600 12,100 13,100 17,000 18,100 0 2,000 Rent Expense Insurance Expense Depreciation Expense 10,800 10,800 1,500 1,200 0 $72,800 $72,800 $75,700 $75,700 CHAPTER 4 Poge 15 EXERCISE 4-23 Prepare Closing Entries GENERAL JOURNAL Date Account Titles Debit Credit 2017 CLOSING ENTRIES Check figure: Total debits $98,200