23 The following is an adjusted trial balance at December 31. Account Title Cash Debit $ 9,500 Credit Accounts receivable 19,000 Supplies 4,500 Building 187,000 Accumulated depreciation-Building $ 37,500 Land 100,000 Accounts payable 16,500 Interest payable 5,500 Long-term notes payable 65,500 Common stock 37,500 Retained earnings 147,500 Dividends 21,500 Services revenue 117,500 Rental revenue Wages expense Supplies expense 27,500 Depreciation expense-Building 25,000 65,500 9,500 Interest expense 13,500 Totals $ 455,000 $ 455,000 Prepare the closing entries for the year ended December 31. View transaction list Journal entry worksheet < 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 >