Read the requirements Liabilities Owner's Equity Requirement 4. Journalize the closing entries (Record debits first, then credits. Select the explanation on the last line of the Start by closing revenues Choose from any list or enter any number in the input fields and then continue to the next question. Ellas Real Estate Appraisal Adjusted Trial Balance June 30, 2016 Balance Account Title Debit Credit Cash $ 4.200 Accounts Receivable 4,500 Office Supplies 2,500 Prepaid Insurance 2.200 Building 82,000 Accumulated Depreciation-Building 26.800 Land 12.200 Accounts Payable 19,000 Interest Payable 8,000 Salaries Payable 2,300 Uneamed Revenue Notes Payable (long-term) 3.400 43.000 El Cantal Print Done