7 points The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance December 31 Account Title Cash Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable eBook Hint Print Common stock References Notes payable (due in 3 years) Retained earnings Dividends Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Prepare its December 31 closing entries. View transaction list Debit Credit $ 6,900 690 5,900 23,800 $ 13,900 4,400 4,900 11,700 2,600 1,380 11,400 5,400 2,760 2,078 $ 48,900 $ 48,900