Evan Roberts owns a business, Shores Sports, that rents canoes and kayaks. Below is the adjusted trial balance at December $31.$

$\backslash$table$[[,\backslash$table$[[$Account$],[$No$.]],\backslash$table$[[$Debit$],[$Balances$]],\backslash$table$[[$Credit$],[$Balances$]]],[$Cash$,11,1,500,],[$Accounts Receivable,$12,2,000,],[$Interest Receivable,$13,100,],[$Prepaid Insurance,$14,1,600,],[$Notes Receivable $($long$-$term$),16,2,800,],[$Equipment$,18,15,000,],[$Accumulated Depreciation,$19,,3,000],[$Accounts Payable,$21,,2,400],[$Accrued Expenses Payable,$22,,3,920],[$Income Taxes Payable,$23,,2,700],[$Uneamed Rent Fees,$25,,500],[$Evan Roberts, Capital,$31,,7,700],[$Evan Roberts, Drawing,$32,2,000,],[$Rent Fees Earned,$41,,37,000],[$Fumiture Rental Revenue,$42,,1,200],[$Interest Revenue,$43,,100],[$Wages Expense,$51,19,000,],[$Depreciation Expense,$52,1,800,],[$Utilities Expense,$53,320,],[$Insurance Expense,$54,700,],[$Maintenance Expense,$55,9,000,],[$Income Tax Expense,$56,2,700,-],[,58,520,58,520]]$

The entry required to close the revenue and expense accounts at the end of the period includes a

debit for $$37,000$

credit for $$38,300$

debit for $$38,200$

credit for $$37,000$