The adjusted trial for Bramble Developments Ltd. as at March 31, 2021 was as follows:

		DR	CR
Cash		$ 55,000
Accounts receivable		172,000
Prepaid insurance		6,000
Equipment		406,000
Accumulated depreciation-equipment			135,000
Accounts payable			39,000
Deferred revenue			8,000
Salaries payable			11,000
Common shares			105,000
Retained earnings			81,000
Dividends declared		21,000
Service revenue			959,000
Interest income			20,000
Depreciation expense		67,000
Salaries expense		569,000
Utilities expense		6,000
Insurance expense		14,000
Income tax expense		42,000

Prepare the closing entries at March 31. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
Mar. 31
31
31
31