Prepare closing entries from the following end-of-period spreadsheet. AustinEnterprisesEnd-of-Period SpreadsheetFor the Year Ended December 31UnadjustedTrial BalanceAccountTitleDr. Cr. Dr. Cr. Dr. Cr. Cash26,50026,500Accounts Receivable5,000 2,0007,000Supplies8,000 7,0001,000Equipment18,50018,500Accu mulated Depreciation1,500 3,5005,000Accounts Payable11,00011,000Wages Payable1,0001,000Don Austin, Capital8,0008,000Don Austin, Drawing2,0002,000Fees Earned57,5002,00059,500Wages Expense18,0001,00019,000Supplies Expense7,0007,000Depreciation Expense3,500 3,50078,00078,00013,50013,50084,500 84,500