Question 4 After all adjustments have been made, but before the accounts have been closed, the following balances were taken from the ledger of Ramona's Designs: Accounts Payable Accounts Receivable Accumulated Depreciation Cash Depreciation Expense Equipment Insurance Expense Prepaid Insurance $ 27,600 Rent Expense 64,500 Salary Expense 73,325 Salaries Payable 17,150 Service Revenue 13,500 Supplies 165,000 Supplies Expense 2.510 Ramona Cross, Capital .6,275 Ramona Cross, Drawing $ 32,700 41,390 8,150 186,000 1,500 2,500 99,950 48,000 Journalize the entries to close the appropriate accounts