Rivera Company had the following adjusted trial balance: Debit Credit $ 28,380 18,360 7,730 36,700 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Rent Revenue Capital Stock Retained Earnings Dividends Commission Revenue Rent Revenue Depreciation Expense Utilities Expense Supplies Expense $ 8,600 3,670 2,370 28,630 20,300 15,900 59,000 5,200 7,000 8,400 5,300 Total 127,770$127,770 The president of Rivera Company has asked you to close the books (prepare and process the closing entries). Required