Following is the adjusted trial balance, with accounts in alphabetical order for TRN Magazine as at January 31, 2020 Debit $ 21,600 Credit $ 12,600 9, 100 1,800 19,600 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 510 18, 100 61, 600 71, 600 47.490 20,000 19,600 $ 151, 800 $ 151,800 Required: Prepare the closing entries. View transaction list Journal entry worksheet Journal entry worksheet Record to close revenues to the income summary: Note: Enter debits before credits. Date January 31, 2020 General Journal Debit Credit Record entry Clear entry View general journal