PB 4. LO 5.1 Use the following Adjusted Trial Balance to prepare the four journa entries required to close the books: Adjusted Trial Balance Debit $ 75,500 15,500 Cash Accounts Receivable Accounts Payable Unearned Revenue Common Stock Retained Earnings Dividends Service Revenue Advertising Expense Rent Expense Utilities Expense Wages Expense 30,000 30,000 36,000 9,500 201,000 $397,500 Credit $ 4,000 6,000 20,000 12,500 355,000 $397,500

PB 4. LO 5.1 Use the following Adjusted Trial Balance to prepare the four journal entries required to close the books