The Accounts and Their Amounts for Belgrave Co

The accounts and their amounts for Belgrave Co. at December 31, 20__ are listed below. Prepare closing entries and an After-Closing Trial Balance.
$$\begin{array} { | l | r | r | } \hline \text { Cash } & \$ 5,300 & \\\hline \text { Accounts Receivable } & 5,850 & \\\hline \text { Supplies } & 360 & \\\hline \text { Prepaid Insurance } & 700 & \\\hline \text { Machinery } & 2,600 & \\\hline \text { Accumulated Depr. Mach. } & & 1,650 \\\hline \text { Salary Payable } & & 400 \\\hline \text { Capital Stock } & & 5,200 \\\hline \text { Retained Earnings } & & 1,940 \\\hline \text { Dividends } & 500 & \\\hline \text { Revenue } & & 13,250 \\\hline \text { Insurance Expense } & 120 & \\\hline \text { Salary Expense } & 6,210 & \\\hline \text { Miscellaneous Expense } & 340 & \\\hline \text { Depreciation Expense } & 460 & \\\hline \text { Totals } & \$ 22,440 & \$ 22,440 \\\hline\end{array}$$