Cash Accounts Receivable Merchandise Inventory Shop Supplies Building Accumulated Depreciation, Building Land Accounts Payable Salaries Payable | Rachel Lamoureux, Capital Rachel Lamoureux, Withdrawals Rental Income Sales Sales discounts Sales returns and allowances Cost of goods sold Selling expenses General and Administrative expenses Totals FLOWER POWER Adjusted Trial Balance December 31, 2018 37.700 25,000 19,300 1,100 125,000 25,000 120,000 $40,500 2,300 238,550 40,000 9.000 164.500 600 1,400 63,650 35,000 11,100 479,850 $479,850 $ REQUIRED: Prepare the closing entries for Flower Power