Robert Evans owns a business, Beachside Realty, that rents condominiums and furnishings. The adjusted trial balance at December 31 is as follows: Account No. Debit Balances Credit Balances 11 1,500 12 2,000 100 13 14 16 1,600 2,800 15,000 18 19 21 22 Cash Accounts Receivable Interest Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Accrued Expenses Payable Income Taxes Payable Uneamed Rent Fees Robert Evans, Capital Robert Evans, Drawing Rent Fees Earned Furniture Rental Revenue Interest Revenue Wages Expense Depreciation Expense Utilities Expense Insurance Expense Maintenance Expense Income Tax Expense 3,000 2,400 3,920 2.700 SOD 23 24 31 7.700 32 2,000 41 37,000 42 1,200 43 100 51 19,000 1.800 52 53 320 54 55 700 9,000 2,700 58.520 56 58,520 Journaliste the entry required to close the revenue and expense accounts at the end of the period. If an amount box does not require an entry leave it blanc 31 7,700 ert Evans, Capital ert Evans, Drawing nt Fees Earned 32 2,000 41 37,000 1,200 miture Rental Revenue 42 Cerest Revenue 43 100 eges Expense 51 19,000 52 1,800 53 320 apreciation Expense cilities Expense nsurance Expense aintenance Expense Income Tax Expense 54 700 55 56 9,000 2,700 58,520 58,520 Journalize the entry required to close the revenue and expense accounts at the end of the period. If an amount box does not require an entry, leave it blank. Dec. 31