he adjusted trial balance of Larkspur at December 31 shows Inventory $20,900, Sales Revenue $157,400, Sales Returns and Illowances $4,750, Sales Discounts $3,350, Cost of Goods Sold $94,400, Interest Revenue $5,100, Freight-Out $1,300, Utilities xpense $8,200, and Salaries and Wages Expense $21,000. Prepare the closing entries for Larkspur for these accounts. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 Interest Revenue (To close accounts with credit balances) Dec. 31 (To close accounts with debit balances) eTe