Account Name	_Debit_	_Credit_
Accounts Payable		26,000
Accounts Receivable	28,850
Cash	10,000
Common Stock		12,500
Cost of Goods Sold	68,000
Equipment	73,000
Interest Expense	150
Interest Payable		500
Inventory	45,000
Note Payable		21,000
Retained Earnings		53,000
Sales Revenue		179,000
Supplies Expense	7,000
Wages Expense	60,000
Total	292,000	292,000

Thisis Green Co.'s Pre-Closing Trial Balance as of December 31, 2011. Green's accounting period isa month, thus the balances in the temporary accounts are for the month of December 2011. Note: The accounts are not listed in their normal sequence -- rather they are listed inalphabetical sequence.

Question:Prepare the Journal Entry to close theRevenue accounts. Omit the explanation.

Account	Debit	Credit
Dec31

_Debit_ Account Name Accounts Payable Accounts Receivable Cash Common Stock Cost of Goods Sold Equipment Interest Expense Interest Payable Inventory Note Payable Retained Earnings Sales Revenue Supplies Expense Wages Expense _Credit_ 26,000 28,850 10,000 12,500 68,000 73,000 150 Total 500 21,000 53,000 179,000 45,000 7,000 60,000 292,000 292,000 This is Green Co.'s PreClosing Trial Balance as of December 31, 2011. Green's accounting period is a month, thus the balances in the temporary accounts are for the month of December 2011. Note: The accounts are not listed in their normal sequence rather they are listed in alphabetical sequence. Question: Prepare the Journal Entry to close the Revenue accounts. Omit the explanation. Account Debit Credit Dec 31