PB5. 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 Cash $ 8,625 Accounts Receivable 11,600 Accounts Payable $ 8,450 Unearned Revenue 1,500 Common Stock 10,000 Retained Earnings 12,275 Dividends 2,000 Service Revenue 97.500 Advertising Expense 2,500 Rent Expense 18,000 Utilities Expense 12,000 Wages Expense 75,000 $129,725 $129,725