Using the general journal form provided and the adjusted trial balance below prepare the journal entries required to close the books. Use the T-Accounts provided to calculate the ending balance for Retained Earnings Bella Beauty Salon Adjusted Trial Balance 31-Dec Account Debit Credit S. 4,200 240 $ 210 Pre-Paid Insurance Shop Supplies Shop Equipment Accumulated Depreciation-Shop Equipment 1,120 7,500 Accumulated Depreclation- Building $ 55,000 800 $ 50,000 $ 40,000 $ 9,860 $ 3,400 Unearned Rent Long Term Notes Payable Contributed Capital Retained Earnings Rent Earned Fees Earned Wages Expense Utilities Expense Property Tax Expense Interest Expense Insurance Expense Shop Supplles Expense Depr. Exp-Shop Equipment Depr.Exp-Building |$23,400 3,400 690 $ 1,050 4,950 2,240 780 2,220 S200 Accounts Receivable Wages Payable Property Tax Payable Interest Payable S 450 $135,890 $135,890 Totals