Romney's Marketing Company has the following ad usted trial balance at the end or the current ear. No dividends were declared. However 530 shares $0.10 par value per share issued at the end or the ear tor 3.000 are included below: (If no entry is required for a transactionievent, select "No journal entry required" in the first account field.) DobitCredit $1,430 2,350 Accounts receivable Interest receivable Prepaid insurance Notes receivable (long term) Equipment Accumulated depreciation Accounts payable Accrued expenses payable Income taxes payable Unearned rent revenue Common Stack (840 shares) Additional paid-in capital Relained earnings Salos revenue Intcrest revenuc Rent revenue Wages expense Depreciation expense Utilities expense nsurance expense Rent expense Income tax expense 1,660 2.890 6,800 $3,020 2,340 3,820 2,680 3,586 790 39,600 210 19,500 1,770 7,000 2,620 Prepare the closing entry at the end of the current year