Instructions: The balances in your "T-Accounts" tab have been automatically brought into your closing T-Accounts. Post the closing journal entries in your T-Accounts here to close your temporary accounts to zero and to calculate the ending balance in retained earningsrnings

410 - Interest Revenue 340 - Retained Earnings 873,230 400 - Sales Revenue 743,700 467 873,230 743,700 467 405 - Rent Revenue 9,000 9,000 415 - Loss on Sale of Equipment 4,000 500 - Cost of Goods Sold 35,820 35,820 510 - Depreciation Expense 10,000 10,000 518 - Amortization Expense 3,000 520 - Bad Debt Expense 13,594 540 - Salaries Expense 384,000 3,000 13,594 384,000 560 - Insurance Expense 25,500 599 - Income Tax Expense 2,000 600 - Dividends 8,000 25,500 2,000 8,000 80 - Sales Returns and Allowance