Prepare closing entries. $($Credit account tities are automatically indented when amount is entered. Do not indent manually if no entry is

required, seiect $"$No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.$)$

Date

Account Titles

Debit

Credit

Dec. $31$

$($To close revenue account$)$

Dec $31$

$($To close expense accounts$)$

Dec. $31$

$($To close Income Summary$)$

Dec. $31$

$($To close Drawings account$)$The adjusted trial balance for Sheridan Company, owned by D$.$ Sheridan, is as follows: