The following is the adjusted trial balance as of December 31, 2017 of Peri Brothers, Inc

:

Accounts Debit Credit
Cash $ 18,000
Accounts Receivable 30,000
Prepaid Insurance 9,000
Office Supplies 3,200
Building 165,000
Accumulated Depreciation-Building $ 12,000
Equipment 88,000
Accumulated Depreciation-Equipment 8,500
Land 45,000
Accounts Payable 12,000
Salaries Payable 2,000
Unearned Service Revenue 25,000
Mortgage Payable 100,000
Common Stock 21,290
Dividends 25,840
Service Revenue 325,000
Salaries Expense 63,000
Depreciation Expense-Building and Equipment 6,250
Supplies Expense 15,000
Insurance Expense 14,500
Utilities Expense 23,000 _______
Total $505,790 $505,790

Provide the closing entry for expenses.
What will be an ideal response

Income Summary 121,750
Salaries Expense 63,000
Depreciation Expense—Building and Equipment 6,250
Supplies Expense 15,000
Insurance Expense 14,500
Utilities Expense 23,000