Rocky RV Center's accounting records include the following accounts at December 31, 2018 Click the icon to view the accounts and balances.) Requirements 1. Journalize the required closing entries for Rocky 2. Determine the ending balance in the capital account Requirement 1. Journalize the required closing entries for Rocky. (Record debits first, then credits. Select the explanation on the last line of the journal entry table) Start by closing the revenue accounts for the period. Do not close expenses; we will do this in the next step Debit Accounts and Explanation Date Credit Dec. 31 To close revenue accounts 1 Data Table - X Cost of Goods Sold $ 38,000 47,000 636 500 $ 372,000 Accumulated Depreciation-Building 16,000 Cash 26,000 Sales Revenue 113,000 Depreciation Expense-Building 198,100 Rocky, Withdrawals 239,600 Interest Revenue 34,000 Accounts Payable Rent Expense Building Rocky, Capital Merchandise Inventory Notes Receivable 13,000 58,000 14,000 Print Done