Saved Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Credit Debit $ 21,200 $ 12,200 8,700 1,600 19,200 Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue 470 17,700 61,200 71,200 46,130 19,600 Totals 19, 200 $ 149,200 $149,200 Required: Prepare the closing entries. th Journal entry worksheet Record to close revenues to the income summary. 58 Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020 Record entry Clear entry View general journal