Credit the adjusted trial balance UI UM UNRUH BOOK COMPANY Adjusted Trial Balance December 31, 2008 Debit 32,000 Cash 25,000 Accounts Receivable 35,000 Merchandise Inventory 150,000 Building Accumulated Depreciation- Building Accounts Payable Unruh, Capital Unruh, Drawing 20,000 Sales Sales Discounts 6,000 Sales Returns & Allowances 8,000 Cost of Goods Sold 173,000 Selling Expenses 18,000 Administrative Expenses 19.000 486.000 20,000 12,000 149,000 305,000 486.000 Instructions Using the information given, prepare the year-end closing entries