Close contra revenues and expenses for the period. (Click the icon to view the adjusted trial balance prepared in Requirement 2.) Date Dec. 31 Clos. (2) Accounts and Explanation Debit Credit Account Title Sir Cleansalot Cleaning Adjusted Trial Balance December 31, 2017 Balance Debit Credit $ 94,191 Cash Accounts Payable 1,300 Service Revenue 2,500 Accounts Receivable 2,100 Unearned Revenue 26,250 Sales Revenue 19,500 Merchandise Inventory 4,329 Sales Returns and Allowances 1,800 Cleaning Supplies 90 Prepaid Rent 2,000 Prepaid Insurance 3,000 Equipment Truck 4,800 9.000 Equipment Truck 4,800 9,000 Accum. Depr.-Equip. and Truck 460 Salaries Payable Interest Payable 600 480 Notes Payable (Long-Term) Haber, Capital 36,000 42,340 Cost of Goods Sold 4,103 Interest Expense 360 Sales Discounts 360 Sales Commissions Expense 867 Utilities Expense 300 Depreciation Expense Salaries Expense Insurance Expense Rent Expense Total 230 600 300 1,000 $ 129,430 $ 129,430