At March 31 Account Balances After Adjustments for Wide Screen

At March 31 account balances after adjustments for Wide Screen are as follows: $\begin{array}{lc}&\text { Account Balances } \\ \text { Accounts } &\text { (After Adjustment) } \\\hline\text { Cash } & \$ 11,000 \\\text { Supplies } & 4,000 \\\text { Equipment } & 50,000 \\\text { Accumulated Depreciation-Equipment } & 12,000 \\\text { Accounts Payable } & 5,000 \\\text { Owner's, Capital } & 20,000 \\\text { Owner's, Drawings } & 8,000 \\\text { Ticket Revenue } & 59,000 \\\text { Service Revenue } & 55,000 \\\text { Advertising Expense } & 18,800 \\\text { Supplies Expense } & 17,000 \\\text { Depreciation Expense } & 4,000 \\\text { Rent Expense } & 26,000 \\\text { Salaries and Wages Expense } & 24,000 \\\text { Utilities Expense } & 5,200\end{array}$
Instructions
Prepare the closing journal entries for Wide Screen.