Problem 2: Closing entries. (12 points) Given the following accounts, prepare the closing entries in the order and method taught in class. Number each entry 1, 2, .... Accounts payable $ 9,700 Rent expense $ 5,000 Accounts receivable 8,200 Salary expense 16.000 Cash 23,800 Salary payable 1,200 Common stock 24,000 Service revenue 40,500 Dividends 3,000 Supplies 2,500 Interest expense 1,200 Truck 14,600 Note payable 11,000 Utilities expense 6,000 4