Purchase and Sale Entries (Perpetual System) The adjusted trial balance of Moore Company appears below. Moore Company Adjusted Trial Balance Cash Accounts Receivable Inventory Buildings Accumulated Depreciation- Buildings December 31, 2020 Debit Credit $ 12,000 25,000 35,000 140,000 $ 20,000 Accounts Payable Owner's Capital Owner's Drawings 12,000 144,000 30,000 Sales Revenue 310,000 Sales Discounts 6,000 Sales Returns & Allowances 8,000 Cost of Goods Sold 188,000 Operating Expenses 42,000 $486,000 $486,000 Instructions: Using the information given, prepare the year-end closing entries. Date Account Title) Debiti Credit