From the adjusted trial balance for Worker Products, prepare the necessary closing entri WORKER PRODUCTS COMPANY Adjusted Trial Balance December 31 red Cash S 9,400 25,000 36,000 900 75,000 Accounts receivable Merchandise inventory Office supplies Store equipment Accumulated depreciation- store equipment S 22,000 Office equipment 60,000 Accumulated depreciation- office equipment Accounts payable Notes payable Common stock Retained earnings Dividends Sales Sales discounts Sales returns and allowances 15,000 42,000 10,000 40,000 70,700 48,000 325,000 6,000 16,500 195,000 32,500 11,000 7,500 1,300 600 Cost of goods sold Sales salaries expense Depreciation expense- store equipment Depreciation expense - office equipment Office supplies expense Interest expense Totals