GobiCorp has the following adjusted trial balance on December 31 of the current year. Debit Credit Cash 180.000 39,000 47,000 143,000 20,000 60,000 200,000 Accounts Receivable Supplies Equipment Accounts Payable Notes Payable Common Stock Retained Earnings Dividends Internet Service Revenue Printing Service Revenue Salary Expense Rent Expense Supplies Expense Tax Expense 100,000 25,000 65,000 24,000 20,000 5.000 3,000 7,000 Prepare the necessary closing entries for GobiCorp on December 31