2 Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020 Recoints receivable Debit Credit $ 21,600 Necumulated depreciation, equipment $ 12,600 Cash 9,100 Depreciation expense, equipment 1.800 Equipment Interest Income 19.600 514 Rent expense 18, 100 Salarie expense 61.600 Subscription revenue rah Noris, capital 71,600 47,490 Unearne ubacription revenue 19,600 Totals $151,800 $151,800 points Skipped 20.000 Required: Prepare the closing entries. View transaction list Journal entry worksheet Record to close revenues to the income summary Note: Enter debits before credits General Journal Debit Cred Date January 31, 2020 Clear entry Record entry Vlow general joumal