Problem $4-14$ points

Prepare the December $31,2023$ year$-$end closing entries using the following adjusted trial balance of Billi Sol Company.

$\backslash$table$[[,$Debit,Credit$],[$Cash$,13,000,],[$Accounts receivable,$20,000,],[$Office supplies,$10,300,],[$Office equipment,$40,500,],[$Accumulated depreciation, office,,$22,000],[$Accounts payable,,$11,500],[$Unearned service revenue,,$6,500],[$Long$-$term notes payable,,$38,000],[$Billi Sol, capital,,$11,000],[$Billi Sol, withdrawals,$10,000,],[$Service Revenue,,$51,100],[$Salary expense,$30,000,],[$Rent expense,$12,300,],[$Depreciation expense, office equipment,$1,000,],[$Office supplies expense,$3,000,],[$Total$,140,100,140,100]]$