Beachside Realty rents condominiums and furnishings. Below is the a Credit Beachside Realty Adjusted Trial Balance December 31 Debit Cash 1,500 Accounts Receivable 2,000 Interest Receivable 100 Prepaid Insurance 1,600 Notes Receivable (long-term) 2,800 Equipment 15,000 Accumulated Depreciation Accounts Payable Accrued Expenses Payable Income Taxes Payable Unearned Rent Fees Common Stock Retained Earnings Dividends 2,000 Rent Fees Earned Furniture Rental Revenue Interest Revenue Wages Expense 19,000 3,000 2,400 3,920 2,700 500 5,000 2,700 37,000 1,200 100 Depreciation Expense 1,800 Utilities Expense 320 700 Insurance Expense Maintenance Expense Income Tax Expense 9,000 2,700 58,520 58,520 Prepare the entry required to close the revenue and expense accounts at the end of the period. If an amount box does not require an entry, leave it blank. Dec. 31 Rent Fees Earned Furniture Rental Revenue Interest Revenue Accrued Expense Payable Accumulated Depreciation Cash Notes Receivable Wages Expense Prepare the entry required to close the revenue and expense accounts at the end of the period. If an amount box does not require an entry, leave it blank. Dec. 31 Rent Fees Earned Furniture Rental Revenue Interest Revenue llll