points eBook Debit Credit Cash $ 1,270 Accounts Receivable 2,400 Prepaid Insurance 2,700 Notes Receivable long-term) 3,400 Equipment 14,000 Accumulated Depreciation $ 3,400 Accounts Payable 5,820 Salaries and Wages Payable 1,200 Income Taxes Payable 3,300 Unearned Revenue 680 Common Stock 2,800 Retoined Earnings 1,160 Dividends 340 Sales Revenue 45.630 Rent Revenue 340 Salaries and Wages Expense 22,400 Depreciation Expense 1,700 Utilities Expense 4,620 Insurance Expense 1,800 Rent Expense 6,400 Income Tex Expense 3,300 Print References Total $64.330 $64.330 Prepare closing journal entries on December 31 (no entry is required for transaction/event, select "No Journal Entry Required in the first account field.) Vow transaction list eBook Print Journal entry worksheet