Rockwall RV Center's accounting records include the following accounts at December 31, 2016. S5-7 Journalizing closing entries 368,000 Accumulated Depreciation-Building 40,000 Cost of Goods Sold Accounts Payable Rent Expense Building Rockwall, Capital Merchandise Inventory Sales Returns and Allowances 20,000 Cash 23,000 Sales Revenue 115,000 Depreciation Expense-Building 178,400 Rockwall, Withdrawals 238,400 Sales Discounts 54,000 710,000 16,000 55,000 6,000 4,000 40,000 Interest Revenue Notes Receivable 37,000 Requirements 1. Journalize the required closing entries for Rockwall. 2. Determine the ending balance in the Rockwall, Capital account