The December 31, 2014, adjusted trial balance for Eagle Consulting Services has been alphabetized as follows:

Required
Prepare the closing entries.

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Account Debit Credit No 201 Accounts payable 168Accumulated depreciation, equipment.. S 720 8,250 3,100 S1,500 101 Cash... 302 Consulting fees earned 194 Copyright 251 Dan Eagle, capital 301 Dan Eagle, withdrawals 406 Depreciation expense, equipment. 45,000 4,200 24,715 3,500 1,000 700 16,000 600 167 Equipment 70 401 623 233 145 183 104 126 637 652 203 688 612 Interest earned Interest expense Long-term notes payable Notes receivable Office furniture Short-term investments Supplies Supplies expen Telephone expense Unearned consulting fees Utilities expense Wages expense Totals 30 4,000 5,000 5,100 4,000 750 2,150 470 375 3,230 38,000 86,230$86,230