$\backslash$table$[[,$A$,$F$,$G$],[1,$Foxy Investigative Services$],[2,$End$-$of$-$Period Spreadsheet$],[3,$For the Year Ended November $30,20$ Y$8],[4,,$Adjusted Trial Balance$],[5,],[6,$Account Title,Dr$.,$Cr$.],[7,,,],[8,$Cash,$27,500,],[9,$Accounts Receivable,$71,800,],[10,$Supplies,$3,550,],[11,$Prepaid Insurance,$750,],[12,$Building,$330,500,],[13,$Accumulated Depreciation$-$Building,,$184,100],[14,$Accounts Payable,,$16,100],[15,$Salaries Payable,,$6,600],[16,$Unearned Rent,,$1,500],[17,$Common Stock,,$40,000],[18,$Retained Earnings,,$70,300],[19,$Dividends,$30,000,],[20,$Sevice Fees,,$675,500],[21,$Rent Revenue,,$9,000],[22,$Salaries Expense,$435,000,],[23,$Rent Expense,$55,00011,850,],[24,$Supplies Expense,$11,050,],[25,$Depreciation Expense$-$Building,$10,000,],[26,$Utilities Expense,$4,250,],[27,$Repairs Expense,$3,000,],[28,$Insurance Expense,$11,100,],[29,$Miscellaneous Expense,$1,003,100,1,003,100],[30,,,]]$

Prepare the closing journal entries:

PAGE $1$