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Account Name Debit Credit

Dr$.$ Inventory $ $9,750,000$

Cr$.$ Accounts Payable $ $9,750,000$

Dr$.$ Cash $ $63,000$

Cr$.$ Unearned Rent Revenue $ $63,000$

Dr$.$ Accounts Payable $ $9,750,000$

Cr$.$ Cash $ $9,555,000$

Cr$.$ Inventory $ $195,000$

Dr$.$ Prepaid Insurance $ $20,000$

Cr$.$ Cash $ $20,000$

Dr$.$ Inventory $ $12,134,000($$$12,125,000+$ $$9$k shipping$)$

Cr$.$ Accounts Payable $ $12,134,000$

Dr$.$ Cash $ $5,367,000$

Cr$.$ Sales Revenue $ $45,421,000$

Dr$.$ Accounts Receivable $ $40,054,000$

Dr$.$ Cost of Goods Sold $ $13,250,000$

Cr$.$ Inventory $ $13,250,000$

Dr$.$ Accounts Payable $ $12,134,000$

Cr$.$ Cash $ $12,134,000$

Dr$.$ Patents $ $90,000$

Cr$.$ Cash $ $90,000$

Dr$.$ Cash $ $650,620$

Cr$.$ Common Stock $ $10,460$

Cr$.$ Additional Paid$-$In Capital $ $640,160$

Dr$.$ Land $ $124,600$

Cr$.$ Cash $ $124,600$

Dr$.$ Notes Receivable $ $200,000$

Cr$.$ Cash $ $200,000$

Dr$.$ Accounts Receivable $ $20,000,000$

Cr$.$ Sales Revenue $ $20,000,000$

Dr$.$ Cost of Goods Sold $ $6,350,000$

Cr$.$ Inventory $ $6,350,000$

Dr$.$ Equipment $ $895,280$

Cr$.$ Cash $ $895,280$

Dr$.$ Cash $ $43,758,000$

Cr$.$ Accounts Receivable $ $43,758,000$

Dr$.$ Cash $ $10,000$

Dr$.$ Accumulated Depreciation $($equipment$)$ $ $38,000$

Dr$.$ Loss on Sale $ $7,000$

Cr$.$ Equipment $ $55,000$

Dr$.$ Income Tax Expense $ $2,000,000$

Cr$.$ Cash $ $2,000,000$

Dr$.$ Salary and Wages Expense $ $43,750$

Cr$.$ Cash $ $43,750$

Dr$.$ Bad Debt $ $3,000$

Cr$.$ Accounts Receivable $ $3,000$

Dr$.$ Cash Dividend $$8,000$

Cr$.$ Cash $$8,000$

Based on the above journal entries, create closing journal entries please.