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DECEMDEF 31, 2317 No. Account Title Debit Credit 101 Cash $ 8,000 104 Short-term investments 24,500 120 Supplies 9,200 123 Prepaid insurance 3,000 167 Equipment 45,000 103 Accumulated depreciationEquipment $ 22,500 1?:3 Building 150,000 174 Accumulated depreciationBuilding 50,000 183 Land 57,950 201 Accounts payable 15,500 203 Interest payable 2,300 203 Rent payable 3,400 210 wages payable 2,200 213 Property taxes payable 1,300 233 Unearned professional fees 7,700 251 Long-term notes payable 67,500 307 Common stock 8,000 313 Retained earnings 121,400 319 Dividends 11,100 401 Professional fees earned 100,000 400 Rent earned 17,000 407 Dividends earned 2,400 409 Interest earned 2,300 505 Depreciation expenseBuilding 11,000 012 Depreciation expenseEquipment 6,750 623 Wages expense 29,500 533 Interest expense 3,800 637 Insurance expense 3,000 540 Rent expense 13,100 052 Supplies expense 6,300 032 Postage expense 2,500 033 Property taxes expense 3,700 084 Repairs expense 7,000 033 Telephone expense 2,400 090 Utilities expense 4,100 Totals $423,500 $423,500 The December 31. 2016. credit balance of the Retained Earnings account was $121,400. Tybalt Construction is required to make a $8,000 payment on its longterm notes payable during 2018. Required 1A Required 1B Required 1C Required 2 Required 3 Prepare the necessary closing entries at December 31, 2017. View transaction list Journal entry worksheet 2 3 4 > Record the entry to close revenue account(s)