After All Adjustments Have Been Made,but Before the Accounts Have

After all adjustments have been made,but before the accounts have been closed,the following balances were taken from the ledger of Ramona's Designs:
$\begin{array}{l}\begin{array}{lll}\text { Accounts Payable } & \$ 27,600 \\\text { Accounts Receivable } & 64,500 \\\text { Accumulated Depreciation } & 73,325 \\\text { Cash } & 17,150 \\\text { Depreciation Expense } & 13,500 \\\text { Equipment } & 165,000 \\\text { Insurance Expense } & 2,510 \\\text { Prepaid Insurance } & 6,275\\\\\end{array}\begin{array}{lll}\text { Rent Expense } & \$ 32,700 \\\text { Salary Expense } & 41,390 \\\text { Salaries Payable } & 8,150 \\\text { Service Revenue } & 186,000 \\\text { Supplies } & 1,500 \\\text { Supplies Expense } & 2,500 \\\text { Common Stock } & 79,950 \\\text { Dividends } & 48,000 \\\text { Retained Earnings } & 20,000\end{array}\end{array}$ Journalize the entries to close the appropriate accounts.