SECTION K (6 points) Presented below is an adjusted trial balance for Smith Company at December 31, 2012 800 DEBITS CREDITS Cash $5,700 Accounts receivable Accounts payable $10.000 20,000 Notes payable 9,000 Prepaid insurance 15,000 Accumulated depreciation- Equipment 35.000 Equipment 14,000 Depreciation expense 7,000 Service revenue 27,000 J. Smith, Drawings 1,500 J. Smith, capital 24,000 Advertising expense 1,400 Uneamed service revenue 16,000 Rent expense Salaries and wages expense 12.000 Insurance expense 1.600 S100.000 $100,000 Required in the space below, prepare all closing entries (in good form) for December 11, 2012. Be sure to include the dates Adjusted Trail Balance Dec 31, 202 Dec 31 Service Revenue unearned Service Revenue