4 The following is Baker Cocs Pre-Closing Trial Balance as of December 31, 2017, Baker's accounting period is a month, thus the balances in the temporary accounts are for the month of December 2017 Account Dett Credit Cash 10.000 Accounts Receivable 25,000 etory 40.000 5000 toupent 100000 Actuated Dep 30,000 Accounts Paya 12,000 13,000 3,000 8.000 Didends Payab Common Slack 7,000 10,000 Related Canings 4.000 Sales Revere 100.000 Cost of Goods Sold 78.000 Depreciation Expense 15,000 Wages Expense Sples Expen Exp 1.000 1,000 Total 122,000 322,000 6 Points E. In the General Journal below record the journal entry that should be made to close the Expense accounts