Glueman Adjusted Trial Balance June 30, 2018 Account Titles DR CR Cash $3,190 Accounts Receivable $2,310 Merchandise Inventory $17,910 Prepaid Rent $8,860 Equipment $43,030 Accumulated Depreciation $760 Accounts Payable $2,240 Unearned Revenue $1,610 Salaries Payable $2,090 Kiefer, Capital $66,915 Sales Revenue $78,810 Sales Discounts $1,990 Sales Returns and Allowances $690 Cost of Goods Sold $39,405 Depreciation Expense $1,520 Rent Expense $9,300 Salaries Expense $15,520 Utilities Expense $8,700 Total $152,425 $152,425 Do not enter dollar signs or commas in the input boxes. When closing accounts, use the income summary method. To close the expense accounts, enter them in the order presented on the trial balance. Prepare the journal entries to close the appropriate accounts. Date Account Title and Explanation Debit Credit 2018 Jun 30 78810 78810 Close revenue accounts Jun 30 Close expense accounts |X Jun 30 152425 Close income summary account