Journal entry worksheet Record entry to close revenue and expense accounts to retained earnings. Combine the closing of revenue and expenses into one entry. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31, 2018 1 of 1 !! Na PHYSICAL THERAPY O Help Debit Credit 1 Jul 01, 2018 Cash Notes Payable (short-term) Jul 02, 2018 Equipment Cash Jul 03, 2018 Cash Common Stock Jul 04, 2018 Software Cash 5 Jul 05, 2018 Supplies Accounts Payable 2 6 Dec 06, 2018 Cash Accounts Receivable Sales Revenue 2 7 Dec 07, 2018 Salaries and Wages Expense Activate Co to Sett Dec 07, 2018 Salaries and Wages Expense Cash Dec 08, 2018 Cash Accounts Receivable 9 Dec 09, 2018 Accounts Payable Cash 10 Dec 10, 2018 Cash Accounts Receivable Dec 31, 2018 Amortization Expense Accumulated Amortization 12 Dec 31, 2018 Supplies Expense Supplies 13 Dec 31, 2018 Depreciation Expense Equipment 12 Dec 31, 2018 Supplies Expense Supplies 13 Dec 31, 2018 Depreciation Expense Equipment 14 Dec 31, 2018 Interest Expense Interest Payable 15 Dec 31, 2018 Salaries and Wages Expense Salaries and Wages Payable 16 Dec 31, 2018 Income Tax Expense Income Tax Payable