ody) v 11 A A B IU AV.EE PA4. LO 5.1 Use the following Adjusted Trial Balance to prepare the four journal entries required to close the books: Adjusted Trial Balance Debit Credit $ 38,750 4,500 35,000 $ 32,000 10,000 17,325 Cash Prepaid Insurance Equipment Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Automobile Expense Insurance Expense Salaries Expense Supplies Expense 22,000 200,000 24,575 18,000 110,000 6,500 $259,325 $259,325 1.S.)