PRINTER VERSION BACK Umber 31, 2017, contained the following accounts at the end of the company's calendar year ULTUR NE Credit Rudy PINA CONSTRUCTION COMPANY Unadjusted Trial Balance December 31, 2017 Debit Cash $220,000 Notes Receivable 26,000 Accounts Receivable 23,000 Inventory, 12/31/16 48,000 Prepaid Insurance 4,400 Prepaid Rent 9,200 Supplies 3,200 Land 27,000 Equipment 92,000 Accumulated Depreciation - Equipment Accounts Payable Unearned Rent Revenue Mortgage Payable (due 2019) Owner's Capital Owner's Drawings 4,800 Sales Revenue Sales Returns and Allowances 2,100 Sales Discounts 2,000 Purchases 51,000 $18,400 29,000 12,600 75,000 132,800 274,000 Journalize the closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. In account titles and enter o for the amounts.) Date Account Titles and Explanation Debit 2017 Credit Jun. 30 (To close all income statement accounts with credit balances to Income Summary) CALCULATOR PRIN DI (To close all income statement accounts with debit balances to Income Summary) X (To transfer net income to capital) (To close drawings to capital)