USING THE FOLLOWING DATA, PREPARE THE APPROPRIATE CLOSING JOURNAL ENTRIES (REMRMBER TO PLACE THE DR. AND CR. BEFORE EACH ACCOUNT TITLE): 15 30 87 18 49 90 4 6 107 4 accounts payable accounts receivable salaries expense accumulated depreciation - blg cost of sales building catering income cash depreciation expense marketable securities food inventory bbq, withdrawals dining revenue prepaid rent expense property taxes payable pension obligation transportation expense unearned catering income bbq, capital delivery fees 60 27 44 9 70 35 2 70 40 20