Romney's Marketing Company has the following adjusted trial balance at the end of the current year. No dividends were declared. However, 590 shares ($0.10 par value per share issued at the end of the year for $3,000 are included below: (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Debit Credit Cash Accounts receivable Interest receivable Prepaid insurance Notes receivable (ong-term) Equipment Accumulated depreciation Accounts payable Accrued expenses payable Income taxes payable Unearned rent revenue Common Stock (810 shares) Additional paid-in capital Retained earnings Sales revenue Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Rent expense Income tax expense Total $ 1,460 2,210 280 1,750 2,850 16,900 S 3,190 2,280 3,810 2,500 450 81 3,459 3,160 39,450 160 790 20,500 1,790 610 8,000 2,760 $ 59,330 S 59,330 Prepare the closing entry at the end of the current year View transaction list Journal entry worksheet Record the closing entry at the end of the current year Note: Enter debits before credits. Transaction General Journal Debit Credit