(GSI cells (B26:033) prepare the journal entries to dose revenues and expenses to retained earnings. a. Debit entries go first followed by credit entries, b. Choose an appropriate account title in column B from the drop-down list. is en columns Cor D reference the appropriate debitor credit amount for the item from the income statement. d. For the retained earnings account, reference cells in column C and D to calculate the debited or credited amount. e. If any rows are not necessary, leave them blank. 1 board S- OOH D VU Whole Pine Inc. Adjusted Trial Balance For the Year Ended December 31, 20XX Adjusted Trial Balance Account Titles Debit Credit Cash S 18,000 Accounts Receivable 16,000 Supplies 8,500 Property Plant and Equipment 23,000 Accounts Payable S 12.000 Notes Payable S 11,000 Other Liabilities $ 5,000 Capital Stock S 25,000 Retained Earnings $ 6,500 Revenues $ 120.000 Cost of Goods Sold $ 42.000 Operating Expense S 47.000 Interest Expense 5 Income Tax Expense 1,000 $ 21.000 S Total $ 179.500 5 279.500 Dividends 3,000 Account Titles Debit Credit Journal Whole Pine All-in-One design 5 bind Photibles tation Tables S8+ Save B A Interest Expense Income Tax Expense Dividends Total $ $ s $ 1.000 21.000 3.000 179.500 5 179,500 Debit Credit Account Titles 36 37 35 39 40 41 2 41 4 45 Retained Earnings Deginning Retained Earnings Balance Add: Net Income for the Period Less: Dividends for the Period Ending Retained Earnings Balance Journal Whole Pie 13 TI hp AB: One design