hores Sports Tents canoes and kayaks. Below is the adjusted trial balance at December 31. Debit Credit Cash 1,500 Accounts Receivable 2,000 Interest Receivable 100 1,600 2,800 15,000 3,000 Prepaid Insurance Notes Receivable (Long-Term) Equipment Accumulated Depreciation Accounts Payable Accrued Expenses Payable Income Taxes Payable Unearned Rent Fees Common Stock 2,400 3,920 2,700 500 7,700 Dividends 2,000 37,000 1,300 19,000 1,800 Rental Revenue Service Revenue Wages Expense Depreciation Expense Utilities Expense Insurance Expense Maintenance Expense Income Tax Expense 320 700 9,000 2,700 58,520 58,520 The entry required to close the revenue and expense accounts at the end of the period includes a Oa, debit to Retained Earnings for $38,300 Ob. credit to Retained Earnings for $4,780 Oc. credit to Retained Earnings for $38,300 Od debit to Retained Earnings for $4,780