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