Journalize step 4 of the closing of accounts for the company below. Journal entry example; Cash 100dr A/R 100cr Debit Credit 101 106 $ 3,600 8,500 26.000 20, ... $ 8,250 13,200 201 209 233 301 302 9,600 3,200 1,300 Cash ........................................ ............. Accounts receivable.. ..... Trucks Accumulated depreciation, trucks ............................... Franchise........... ................. Accounts payable.............. Salaries payable..................... Unearned revenue ............ Sid Willard, capital ............ Sid Willard, withdrawals .......... Plumbing revenue....... Depreciation expense, trucks...... Salaries expense ............. Rent expense................. Advertising expense ......... Income summary ...... Totals.............................................. . 29,100 9,600 401 : 42,050 : 611 622 : 690 4,900 17,800 3,000 6,900 677 $93,500 $93,500