Petra's German Bakery's Adjusted trial balance is shown below. Debit Credit Cash $20,000 Accounts receivable 7,000 Inventory 20,000 Prepaid rent 5,000 Office supplies 2,200 Equipment 60,800 Accumulated Depreciation $6,840 Accounts payable 4,360 Notes payable 9,000 Unearned (deferred) revenue 15,000 Capital Stock 19,000 Retained Earnings 30,800 Dividends 40,000 Revenues 190,000 Cost of Good Sold 80,000 Salaries expense 30,000 Utilities expense 3,000 Insurance expense 7,000 $ 275,000 $ 275,000 Prepare the following closing journal entries to properly close the accounts for next year: (a) Close the Revenues account. Account Debit Credit (b) Close the Cost of Goods Sold and expense accounts Account Debit Credit (c) Close the Income Summary Account Account Debit Credit (c) Close the Dividends Account Account Debit Credit