Question $6$: Using the following data, prepare the closing entries for the month ended December $31,2024.$

$\backslash$table$[[$Accounts Payable,$$4,000,,$Notes Payable due in $2028,52,000],[$Accounts Receivable,$39,000,,$Prepaid Insurance,$3,500],[$Accumulated Depreciation $-$ Equipment,$8,000,,$Rent Revenue,$5,000],[$Advertising Expense,$10,100,,$Retained Earnings, $\frac{1}{1}\frac{?}{24},180,000],[$Cash$,68,200,,$Salaries & Wages Expense,$23,900],[$Common Stock,$69,000,,$Service Revenue,$115,400],[$Dividends$,8,900,,$Supplies,$30,250],[$Equipment$,134,000,,$Unearned Revenue,$19,900],[$Land$,163,650,,$Utilities Expense,$11,800]]$

$\backslash$table$[[$Date$,$Account Titles,,Ref,Debit,Credit$],[,,,,,],[,,,,,],[,,,,,],[,,,,,]]$