Presented below is income statement and balance sheet information of the Lincoln Corner have normal balances and are listed in random order Sales revenue Salaries expense Dividend revenue $620.000 90.000 3,000 Sales Returns Cost of goods sold Depreciation expense Accumulated Depreciation - Equipment $30.000 325.000 18.000 Miscellaneous expense 12.000 400 8.000 Rent expense 45,000 Loss on sale of investments Cash Accounts Receivable Prepaid Insurance Equipment Sales Discount 12,400 2.700 300 25,000 45,000 Unearned Revenue Salaries Payable Notes Payable Common Stock Retained Earnings 2.500 1500 10.000 25,000 1000 Required: Prepare the necessary closing entries at December 31, 2021. Show your closing entries separately. Edit View Vnsert Format Tools Table 5 GD Paragraph BI AT