3.2 Closing Entry Presented below is a partial list of accounts for H Mart at 12/31/22 after adjusting entries have been recorded. All accounts have normal balances. Sales Revenue Interest Revenue Operating Expense Cash Common Stock Cost of Goods Sold Administrative Expenses Salaries & Wages Expenses Balance $212,000 $34,000 $7,000 $105,000 $300,000 $146,000 + 7,000 V $22,000 22,000 V $58,000 58,000V $22,000 45,000 $226,000 $45,000 Accounts Payable Inventory Prepaid Insurance Expense above. Hint: use "Income Summary" as part of the closing process. (10 points) (Please clearly label debit, credit, account names and amounts. For example, 132000 Requirement 1. Prepare the necessary closing entries at 12/31 based on the accounts shown Dr. Acct Name 1 $XXX Cr. Acct Name 2 $XXX)