Journalize the closing entries

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Closing Process Question - The following accounts were extracted from the trial balance of J. O'Brien Real Estate at May 31, 2018. Please journalize the closing entries.

 Accounts payable

1,200

Accounts receivable

19,500

Cash

182,800

Depreciation expense

1,000

Insurance expense

2,000

Interest Revenue

2,000

Office equipment

33,300

Office supplies

3,300

Dividends

6,300

Common Stock

220,000

Prepaid insurance

4,700

Rent expense

17,500

Salaries expense

13,000

Commission revenue

57,800

Supplies expense

1600

Unearned revenue

4,000

Reference no: EM132221384

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