Exercise 2-12 Financial statements and closing entries [LO2-6, 2-7] The December 31, 2018, adjusted trial balance for the Blueboy Cheese Corporation is presented below.

For some reason, my answer is incomplete (operating expenses).

I know the issue lies within the expenses, but I cannot figure out what accounts I'm missing.

Account Title Cash Accounts receivable Prepaid rent Inventory Office equipment Accumulated depreciation-office equipment Accounts payable Note payable (due in six months) Salaries payable Interest payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Debits Credits 65,800 255,000 5,500 36,000 460,000 194,000 42,000 18,000 6,100 600 400,000 75,000 610,000 366,000 91,500 16,500 46,000 1,200 2,200 Totals 1,345,700 1,345,700 BLUEBOY CHEESE CORPORATION Income Statement For the Year Ended December 31, 2018 Sales revenue Cost of goods sold Gross profit Operating expenses $ 610,000 (366,000) 244,000 $ 91,500 Salaries expense Rent expense Depreciation expense Advertising expense 16,500 46,000 2,200 Total operating expenses Operating income Other expenses 156,200 87,800 1,200 $86,600 Interest expense Net income