D. An adjusted trial balance for Wanderer Company at December 31, appears below. Required: Prepare journal entries to close the accounts. Use four entries to (1) close the revenue account, (2) close the expense account, (3) close the Income Summary account, and (4) close the dividend account. Cash WANDERER COMPANY Adjusted Trial Balance For the month ended December 31, 20_ $ 8,000 Accounts receivable Equipment Accumulated depreciation: equipment Accounts payable Capital stock Retained earnings Dividends Commissions revenue Advertising expense Rent expense Salaries expense Utilities expense Depreciation expense: equipment 12,000 35,000 $ 5,000 1,000 10,000 5,000 2,000 100,000 4,000 6,000 50,000 2,000 2,000 $121.000 $121,000 closing entries