Marigold Clothing is a retailer in Atlanta, Georgia. The company sells gift cards and records the cash received in the Unearned Sales Revenue account. Presented below is the unadjusted trial balance for Marigold Clothing as of December 31, 2022. MARIGOLD CLOTHING Unadjusted Trial Balance December 31, 2022 Debit Credit Cash $ 28,400 Accounts Receivable 8,000 Inventory 39,300 8,500 5.900 61,000 4,500 Accounts Payable Unearned Sales Revenue Owner's Capital Owner's Drawings Sales Revenue Sales Returns and Allowances Sales Discounts Interest Revenue 255,600 5,800 3.400 2.900 Cost of Goods Sold 133.700 10,600 Advertising Expense Salaries and Wages Expense Rent Expense 64,100 27.100 Utilities Expense 9,000 Totals $333,900 $333,900 Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 1. Dec 31 (To adjust uneamed sales revenue) 2. Dec 31 (To adjust inventory) Prepare a multiple-step income statement for the year MARIGOLD CLOTHING Income Statement > Touthonrond Jeumalize the closing entries. Cliccantities are automatically indented when amount internt. Do not indenit may Date Account Titles and Explanation Debit Credit (To close accounts with credit balances) Dec 31 UTA (To close accounts with debit balances) Dec 31 (To dose net income (loss)) Dec 31 LI (To dose drawings & Textbook and Media List of Accounts