Adjusted Trial Balance Debit Credit Cash $41,750 Prepaid Insurance 4,900 Equipment 39,000 Notes Payable $37,000 Common Stock 15,000 Retained Earnings 22,325 Dividends 27,000 Sales Revenue 210,400 Automobile Expense 25,575 Insurance Expense 19,000 Salaries Expense 120,000 Supplies Expense 7,500 $284,725 $284,725 Prepare the four journal entries required to close the books. If an amount box does not require an entry, leave it blank. A.