es Required information [The following information applies to the questions displayed below.] Stark company has the following adjusted accounts and balances at its December 31 year-end. $13,000 Accumulated depreciation-Buildings Notes payable $17,000 Prepaid insurance 2,700 Accounts receivable 4,400 Interest expense 540 Utilities expense 1,500 Accounts payable 2,500 Interest payable 180 Wages payable 600 Unearned revenue 900 Cash 14,000 Supplies expense 240 Wages expense 7,700 Buildings 60,000 Insurance expense 2,000 Dividends 4,000 Common stock 11,600 Depreciation expense-Buildings 3,000 Retained earnings 25,200 Supplies 900 Services revenue 30,000 Use the adjusted trial balance accounts for Stark Company to prepare closing entries. View transaction list Journal entry worksheet < 1 2 3 4 Record the closure of revenue account(s). Note: Enter debits before credits. Transaction 1 Account Title Debit Credit