9 Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2023: Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals Required: Prepare the closing entries. View transaction list Journal entry worksheet

Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31,2023 Required: Prepare the closing entries Journal entry worksheet 4 Record to close revenues to the income summary. Note: Enter debits before credits