Account Title Cash Prepaid insurance Sierra Company Adjusted Trial Balance December 31 Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years) Common stock Retained earnings Dividends Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Prepare its December 31 closing entries. Debit $ 5,400 540 Credit 4,400 20,800 $ 12,400 2,900 3,400 7,200 4,100 1,080 9,900 3,900 2,160 1,620 $ 39,900 $ 39,900 Journal entry worksheet 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit December 31 Buildings