Required Information [The following Information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Accounts receivable office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Interest payable Long-term notes payable. Common stock Retained earnings Dividends Trucking revenue Depreciation expense-Trucks Salaries expense Office supplies expense Interest expense Totals Debit $ 9,400 18,900 4,400 Credit 186,000 $ 37,400 99,000 16,200 5,400 65,000 37,000 147,000 21,400 144,000 24,900 65,200 9,400 13,400 $ 452,000 $ 452,000 Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $147,000 at December 31 of the prior year. View transaction list Journal entry worksheet < 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit View general journal Record entry Clear entry < 2 3 4 Prepare the entry to close the expense account(s). Note: Enter debits before credits. Date December 31 General Journal Debit Credit > 1 2 3 4 Prepare the entry to close income summary. Note: Enter debits before credits. Date December 31 General Journal Debit Credit 2 3 4 Prepare the entry to close the dividends account. Note: Enter debits before credits. Date December 31 General Journal Debit Credit