Marie's Dairy Sales & Delivery finished its first year of operations on December 31, 2022. After adjusting journal entries, the company presented the following adjusted trial balance. (Click the icon to view the adjusted trial balance.) Requirement Using this trial balance, prepare Marie's necessary entries to close out temporary accounts at year-end. Omit explanations. (Record debits first, then credits. Exclude explanations from any journal entries.) HIRD (1) Start by closing revenues. - X Data Table Account December 31 Marie's Dairy Sales & Delivery Adjusted Trial Balance At December 31 (2) Close expenses for the period. Account Debit Credit Cash S 760,000 Account December 31 Accounts Receivable 192,000 Supplies Prepaid Insurance Prepaid Rent 82,000 18,000 29,000 460,000 S 50.000 Equipment Accumulated Depreciation-Equipment - Accounts Payable Wages Payable Deferred Revenue 180.000 28.000 14.000 (3) Close income summary. Notes Payable, due 2023 60,000 December 31 Account 1,200.000 0 Common Stock Retained Earnings Dividends Sales Revenue Wage Expense 11.000 775.000 300.000 30,000 116,500 185,500 Utility Expense Selling Expense (4) Close dividends Account December 31 Administrative Expense Insurance Expense 11,000 Supplies Expense 82,000 30,000 Depreciation Expense-Equipment S 2.307,000 $ 2,307,000 Totals Print Done