Problem 4-6A Closing entries LO 2, 3 The adjusted trial balance for Lloyd Construction as of December 31, 2020, follows: No. Credit Debit $ 15,300 20,300 6.900 38,500 71.000 $ 34,500 253,000 137,500 82,500 27,500 Account 101 Cash 104 Current investments 126 Supplies 149 Notes receivable 167 Equipment. 168 Accumulated depreciation equipment 173 Building.. 174 Accumulated depreciation, building 183 Land 193 Franchise 201 Accounts payable 203 Interest payable 233 Unearned professional revenue 251 Long-term notes payable 301 Amar Lloyd, capital 302 Amar Lloyd, withdrawals 401 Professional revenue 406 Rent revenue 606 Depreciation expense, building, 612 Depreciation expense, equipment 623 Wages expense 633 Interest expense 637 Insurance expense. 52 Supplies expense 688 Telephone expense 690 Utilities expense Totals 16,300 120 26,300 125.000 85,640 2,300 199,480 22,500 19,300 7.300 63,300 540 17.300 12.100 3,700 6,500 $647,340 5647.340 An analysis of other information reveals that Lloyd Construction is required to make a $41,500 payment on the long-term notes payable during 2021. The notes receivable are due May 1, 2022. Also, Amar Lloyd invested $68,000 cash early in 2020. Required Prepare the closing entries made at the end of the year