Based on the Following Adjusted Trial Balance, Prepare the Closing $\quad$

Based on the following adjusted trial balance, prepare the closing entries for Tudhope Plumbing on December 31, 2019. $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Tudhope Plumb ing}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {Adjusted Trial Balance}$
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text {December 31, 2019}$

$\begin{array} { l r r } & \text { Debit } & \text { Credit } \\ \text { Cash } & \$ 12,000 & \\ \text { Accounts receivable } & 20,500 & \\ \text { Office supplies } & 4,600 & \\ \text { Prepaid insurance } & 4,800 & \\ \text { Equipment } & 80,500 & \\ \text { Accum. amort.equipment } & & \$ 43,300 \\ \text { Accounts payable } & & 15,500 \\ \text { Unearned service revenue } & & 6,800 \\ \text { Salary payable } & & 3,300 \\ \text { Mike Tudhope, Capital } & & 80,200 \\ \text { Mike Tudhope, withdrawals } & 20,600 & \\ \text { Service revenue } & & 77,500 \\ \text { Salary expense } & 33,900 & \\ \text { Advertising expense } & 15,400 & \\ \text { Utilities expense } & 9,900 & \\ \text { Miscellaneous expense } & 1,700 & \\ \text { Supplies expense } & 4,900 & \\ \text { Insurance expense } & 5,400 & \\ \text { Amort. expense-equipment } & 12,400 &\underline{\quad\quad} \\ \text { Total } & \$ 226,600 & \$ 226,600 \end{array}$