Evan's Ski Shop – Closing entries

6) After all the adjustments have been made, the following selected balances were taken from the adjusted trial balance of Evan's Ski Shop:

Accounts Payable                       $10,000

Accounts Receivable                      3,000

Accumulated Depreciation          1,400

Depreciation Expense                    1,500

Dividends                                          2,400

Insurance Expense                         1,750

Interest Revenue                              1,240

Prepaid Supplies                             2,320

Retained Earnings                        10,500

Salary Expense                                4,100

Service Revenue                            37,800

Journalize the entries to close the appropriate accounts. (15 points)