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 $31,2022$

$\backslash$table$[[\backslash$table$[[$MARIGOLD CLOTHING$],[$Unadjusted Trial Balance$],[$December $31,2022]]],[,$Debit,Credit$],[$Cash$,$$$28,400,],[$Accounts Receivable,$8,000,],[$Irventory$,39,300,],[$Accounts Payable,,$8,500],[$Unearned Sales Revenue,,$5,900],[$Owner$\text{'}$s Capital,,$61,000],[$Owner$\text{'}$s Drawings,$4,500,],[$Sales Revenue,,$255,600],[$Sales Returns and Allowances,$5,800,],[$Sales Discounts,$3,400,],[$Interest Revenue,,$2,900],[$Cost of Goods Sold,$133,700,],[$Advertising Expense,$10,600,],[$Salaries and Wages Expense,$64,100,],[$Rent Expense,$27,100,],[$Utilities Expense,$9,000,],[$Totals$,$$$333,900,$$$333,90.$ Journalize the adjusting entries, prepare a multi$-$step income statement for the year, and journalize the closing entries.