The Following Is the Adjusted Trial Balance as of December

The following is the adjusted trial balance as of December 31, 2019 of Hawkins Dental Lab, Inc.:
$\begin{array}{|l|c|c|}\hline \text { Accounts } & \text { Debit } & \text { Credit } \\\hline \text { Cash } & \$ 14,000 & \\\hline \text { Accounts Receivable } & 10,000 & \\\hline \text { Prepaid Insurance } & 9,000 & \\\hline \text { Office Supplies } & 6,200 & \\\hline \text { Land } & 25,000 & \\\hline \text { Building } & 100,000 & \\\hline \text { Accumulated Depreciation-Building } & & \$ 42,000 \\\hline \text { Equipment } & 120,000 & \\\hline \text { Accumulated Depreciation-Equipment } & & 75,000 \\\hline \text { Accounts Payable } & & 40,000 \\\hline \text { Salaries Payable } & & 4,000 \\\hline \text { Unearned Revenue } & & 5,000 \\\hline \text { Mortgage Payable } & & 70,000 \\\hline \text { Common Stock } & & 20,000 \\\hline \text { Dividends } & 17,500 & \\\hline \text { Service Revenue } & & 235,000 \\\hline \text { Salaries Expense } & 96,000 & \\\hline \text { Depreciation Expense-Building and Equipment } & 16,300 & \\\hline \text { Supplies Expense } & 43,000 & \\\hline \text { Insurance Expense } & 18,500 & \\\hline \text { Utilities Expense } & 16,000 & \\\hline \text { Total } & \$ 491,500 & \$ 491,500 \\\hline\end{array}$ Prepare the closing entries. Omit explanation.