Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Debit Credit $ 9,000 18,500 4,000 182,000 $ 37,000 95,000 15,000 Interest payable Long-term notes payable 5,000 63,000 Common stock 35,000 Retained earnings 145,000 Dividends 21,000 Trucking revenue 140,000 Depreciation expense-Trucks 24,500 Salaries expense 64,000 Office supplies expense) 9,000 Interest expense 13,000 Totals $440,000 $440,000 Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $145,000 at December the prior year. No Date 1 December 31 Trucking revenue Income summary Answer is not complete. General Journal 00 Debit Credit