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The adjusted trial balance for Montague Contracting as of December 31, 2018, follows

The December 31, 2017, credit balance of the Retained Earnings account was $125,400. Montague Contracting is required to make a $8,000 payment on its long-term notes payable during 2019. Required: 1. Prepare the necessary closing entries at December 31, 2018.

The adjusted trial balance for Montague Contracting as of December 31, 2018, follo No. Credit $ Debit 6,000 22,000 9,500 8,200 45,000 $ 22,500 159,000 53,000 73,890 MONTAGUE CONTRACTING Adjusted Trial Balance December 31, 2018 Account Title 101 Cash 104 Short-term investments 126 Supplies 128 Prepaid insurance 167 Equipment 168 Accumulated depreciation-Equipment 173 Building 174 Accumulated depreciation-Building 183 Land 201 Accounts payable 203 Interest payable 208 Rent payable 210 Wages payable 213 Property taxes payable 233 Unearned professional fees 251 Long-term notes payable 307 Common stock 318 Retained earnings 319 Dividends 401 Professional fees earned 406 Rent earned 407 Dividends earned 409 Interest earned 606 Depreciation expense-Building 612 Depreciation expense-Equipment 623 Wages expense 633 Interest expense 637 Insurance expense 640 Rent expense 652 Supplies expense 682 Postage expense 683 Property taxes expense 684 Repairs expense 688 Telephone expense 690 Utilities expense Totals 15,500 2,400 3,800 2,700 1,300 7,200 70,500 6,000 125,400 10,200 104,000 16,500 2,100 2,100 11,660 6,750 31,000 5,000 9,100 10,600 6,400 2,800 5,000 7,900 1,600 3,400 $435,000 $435,000 Required 1 Prepare the necessary closing entries at December 31, 2017. View transaction list View journal entry worksheet Credit No 1 Date Dec 31 General Journal Professional fees earned Rent earned Dividends earned Interest earned Income summary Debit 104,000 16,500 2,100 2,100 124,700 2 Dec 31 120,500 Income summary Depreciation expenseBuilding Depreciation expense-Equipment Wages expense Interest expense Insurance expense Rent expense Supplies expense Postage expense Property taxes expense Repairs expense Telephone expense Utilities expense 11,660 6,750 31,000 5,000 9,100 10,600 6,400 2,800 5,000 7,900 1,600 3,400 Dec 31 Income summary Retained earnings 138,690