Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals Debit Credit $ 20,400 $ 11,400 7,900 1,200 18,400 390 16,900 60,400 70,400 43,410 18,800 18,400 $144,000 $144,000 Required: Prepare the closing entries. View transaction list Journal entry worksheet Totals Required: Prepare the closing entries. View transaction list Journal entry worksheet < 1 2 3 4 $144,000 $144,000 Record to close revenues to the income summary. Note: Enter debits before credits. Date January 31, 2020 General Journal Debit Credit View general journal Record entry Clear entry Totals Required: Prepare the closing entries. View transaction list Journal entry worksheet < 1 2 3 4 $144,000 $144,000 Record to close expense accounts to income summary. Note: Enter debits before credits. Date January 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal Totals Required: Prepare the closing entries. View transaction list Journal entry worksheet < 1 2 3 4 $144,000 $144,000 Record to close income summary to capital. Note: Enter debits before credits, Date January 31, 2020 General Journal Debit Credit View general journal Record entry Clear entry Required: Prepare the closing entries. View transaction list Journal entry worksheet < 1 2 3 4 Record to close withdrawals to capital. Note: Enter debits before credits Date: January 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal