HELLO COMPANY IS A RETAILER OWNED AND OPERATED BY CARLOS AFTER THE ACCOUNTS HAVE BEEN ADJUSTED ON DECEMBER 31, 2017 THE FOLLOWING SELECTED ACCOUNT BALANCES WERE TAKEN FROM THE LEDGER: ADVERTISING EXPENSE $36,000 ACCONTS PAYABLE 20.000 DEPRECIATION EXPENSE 13,000 FREIGHT OUT 17,000 COST OF GOOD SOLD 1,000,000 MISCELLANEOUS EXPENSE 9,000 SALES DISCOUNTS 35,000 SALES RETURNED & ALLOWANCES 45,000 LUIS RIVERA, DRAWING 65,000 SALARIES EXPENSE 375,000 SALES 2,220,000 CASH 1,000 1. JORNALIZE THE CLOSING ENTRIES