9. Rocky RV Center's accounting records include the following accounts at December 31, 2018: Cost of Goods Sold Accounts Payable Rent Expense Building Rocky, Capital Merchandise Inventory Notes Receivable $ 372,000 16,000 26,000 113,000 198,100 239,600 34,000 Accumulated Depreciation-Building Cash Sales Revenue Depreciation Expense-Building Rocky, Withdrawals Interest Revenue $ 38,000 47,000 636,500 13,000 58,000 14,000 Requirement R1. Journalize the required closing entries for Rocky