Refer to the following trial balance. Debit Credit Cash $12,000 Accounts Receivable 42,000 Merchandise Inventory 60,000 Supplies 15,000 Land 300.00 Accounts Payable $3,000 Notes Payable 22.000 Common Stock 300.000 Retained Earnings 26,000 Dividends 2,000 Dividends Sales Revenues 479,000 Sales Returns and Allowances 6,000 Sales Discounts 9,000 Cost of Goods Sold 240,000 Salary Expense 15,000 Utility Expense 69,000 Rent Expense 54.000 Interest Expense 6.000 Totals $830.000 $830,000 Prepare closing journal entries. Table