12 ! 5 Part 3 of 3 Required information Use the following information for the Exercises below. (Algo) [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. points Account Title Cash Debit $ 9,900 Credit Accounts receivable Office supplies 19,400 4,900 eBook Trucks 191,000 Accumulated depreciation-Trucks $ 37,900 Land 104,000 Accounts payable 17,700 Hint Interest payable 5,900 Long-term notes payable 67,500 Common stock 39,500 Retained earnings 149,500 Ask Dividends 21,900 Trucking revenue 149,000 Depreciation expense-Trucks 25,400 Print Salaries expense Office supplies expense Interest expense Totals 66,700 9,900 13,900 $ 467,000 $ 467,000 References Exercise 3-23 (Algo) Preparing closing entries LO P6 Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $149,500 at December 31 of the prior year. View transaction list Journal entry worksheet > 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit > Record entry Clear entry View general journal