prepare the closing entries at October 31st 2022.

The adjusted trial balance for Sandhill Corporation is shown for its October 31,2022 year end. Deferred revenue Common shares Retained earnings Dividends declared Sales Cost of goods sold Advertising expense Rent expense Salaries expense Interest expense Depreciation expense Supplies expense Utilities expense 600 18,000 3.780 4.800 180.000 96.000 12,000 7.200 14,400 1.440 1,200 240 720 223,440 223.440 Debit Credit (To close revenue accounts.) Oct. 31 (To close expense accounts.) Oct. 31 (To close Income Summary to Retained Eamings.) Oct. 31 (To close Dividends Declared to Retained Earnings.)