Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2017:

	Debit			Credit
Accounts receivable	$	20,700
Accumulated depreciation, equipment				$	11,700
Cash		8,200
Depreciation expense, equipment		1,350
Equipment		18,700
Interest income					420
Rent expense		17,200
Salaries expense		60,700
Subscription revenues					70,700
Trish Norris, capital					44,430
Trish Norris, withdrawals		19,100
Unearned subscription revenue					18,700
Totals	$	145,950		$	145,950

Journal Entry Worksheet 1234 2 3 4 Record to close revenues to the income summary. Date General Journal Debit Credit January 31, 2017 *Enter debits before credits done clear entry record entry