6 20 points eBook Print References Mc The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. Number Account Title 101 Cash 126 128 167 168 173 TYBALT CONSTRUCTION Adjusted Trial Balance December 31 Supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Building Accumulated depreciation-Building 174 183 201 203 208 210 213 236 251 307 Common stock 318 Retained earnings 319 Dividends 403 Services revenue 406 Rent revenue 409 Interest revenue 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 633 637 640 652 683 Land Accounts payable Interest payable Rent payable Wages payable Property taxes payable Unearned revenue Long-term notes payable Wages expense Interest expense Insurance expense Rent expense Supplies expense Property taxes expense Totals Debit $ 6,500 31,900 8,500 60,000 159,000 63,240 12,800 Credit $ 30,000 53,000 17,500 2,200 3,500 2,900 1,000 13,900 59,500 6,500 127,000 103,000 18,000 5,400 11,660 9,000 46,300 3,300 8,600 12,000 6,200 4,400 $ 443,400 $ 443,400 The Retained Earnings account balance was $127,000 on December 31 of the prior year.

The adjusted trial balance for Tybalt Construction on December 31 of the current year follows. Record the entry to close the expense account(s). Note: Enter debits before credits. Note: Enter debits before credits. Record the entry to close the dividends account. Note: Enter debits before credits. Record the entry to close the revenue account(s). Note: Enter debits before credits