Use the following Adjusted Trial Balance to prepare the four journal entries required to close the books:

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Adjusted Trial Balance Debit $ 8,625 11,600 Cash Accounts Receivable Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Rent Expense Utilities Expense Wages Expense 2,000 2,500 18,000 12,000 75,000 $129,725 Credit $ 8,450 1,500 10,000 12,275 97,500 $129,725