What to put in the question mark boxes

Problem #4 - Closing Entries - 15 Points Using the Trial Balance below, prepare the closing entries: Make sure I can see which accounts and amounts are debits and which accounts and amounts are credits. Be Neat & Organized Closing Entries Trial Balance Debit Credit Cash 285,000 $ ( Service Revenue 318, 000 Accounts Receivable Income summary 3181000 Allowance for Doubtful Accounts 4,800 Supplies 45,000 Prepaid Insurance 16,500 $ 2) Income summary 243, 300 Equipment 178,500 $ Accumulated Depreciation - Equipment $ 24,000 -clari ssalaries & wase exp +38,00 0 Notes Payable 150,000 supplies exp 451000 Accounts Payable 75,000 Interest Payable 1,500 Rent exp 27,000 Unearned Service Revenue 24,000 Insurance exp 15:00 0 Salaries & Wage Payable 18,000 Common Stock $ 300,000 Interest exp 1 , 500 Retained Earnings $ 125,000 Dividends 50,000 | $ Depreciationexp 12,000 Service Revenue $ 318,000 Salaries & Wage Expense 138,000 $ Bad Debtexp 4, 800 Supplies Expense 45,000 $ Rent Expense 27,000 $ Insurance Expense 15,000 $ 3) Income summar / 74, 700 Interest Expense 1,500 5 Depreciation Expense 12,000 Bad Debt Expense 4,800 S retained earning 741,700 W Retained earning 501 000 Dividends 50,00 0