An adjusted trial balance is given below. Debit Credit Cash $16,600 Accounts Receivable 3,000 Prepaid Rent 900 Merchandise Inventory 25,000 Accounts Payable $4,100 Salaries Payable 2.000 Notes Payable 700 R. Garcia, Capital 11,800 R. Garcia, drawings 1,500 Sales Revenue 92,200 Cost of merchandise sold 22.000 Rent Expense Selling Expense 8100 Administrative Expense 0700 Total $110.00 $110 800 23.000 Which of the following journal entry would be included in the closing entries? O credit merchandise inventory 325.000 debet cost of merchandise old $22.000 tredit H. Garcia capital $28.00 dobitGardines $1.00 Clear my choice