prepare closing entry for the below :

Requirement: Prepare the closing entry (ies) SlimSalemAdjusted Trial Balance 31-Dec-19 Debit Credit Cash 60000 Accounts Receivable 12600 Office Supplies 3000 Prepaid Rent 1575 Equipment 30000 Accumulated depreciation-Equipment 900 Accounts Payable 2500 Utilities Payable 400 salaries Payable 1375! Unearned revenue 1500 Salem, Withdrawals 10000 Salem, Capital 62000 Service Revenue 290000 Rent Expense 41000 Salaries Expense 149000 Supplies Expense 22000 Utilities Expense 12500 Depreciation Expense-Eq 17000 TOTAL 358675 358,675.000