The Following Is the Adjusted Trial Balance as of December

Essay

The following is the adjusted trial balance as of December 31,2019 of Brooks Design Studio:
$\begin{array}{|l|r|r|r|}\hline\text { Account }&\text { Debit } & \text { Credit }\\\hline \text { Cash } & \$ 1,700& \\\hline \text { Accounts Receivable } & 8,500 & \\\hline \text { Supplies } & 100 & \\\hline \text { Equipment } & 7,500 \\\hline \text { Accumulated Depreciation-Equipment } & &\$2,000\\\hline \text { Accounts Payable } & &1,200 \\\hline \text { Salaries Payable } & & 800 \\\hline \text { Unearned Revenue } & &600 \\\hline \text { Bravo, Capital } &&3,400 \\\hline \text { Bravo, Withdrawals } & 2,300& \\\hline \text { Service Revenue } & &40,000 \\\hline \text { Salaries Expense } &24,000 & \\\hline \text { Supplies Expense } &2,300\\\hline \text { Depreciation Expense-Equipment } &1,600 \\\hline \text {Total}& \$ 48,000 & \$ 48,000 \\\hline\end{array}$ Prepare the closing entry for expenses.Omit explanation.