The adjusted trial balance for Cassis Inc. at December 31, 2021 is as follows: dr. cr. $535,000 150,000 72,000 10,000 30,000 6,000 140,000 65,000 400,000 Sales Revenue Accounts receivable Cash Prepaid rent (for 4 months remaining) Rent expense Allowance for uncollectible accounts Accounts Payable Inventory Cost of goods sold Notes payable Salaries Payable Interest Payable Salary expense Interest expense Unearned Revenue Common stock Retained earnings Equipment Accumulated depreciation Depreciation expense Totals 60,000 28,000 2,000 83,000 24,000 23,000 250,000 300,000 800,000 320,000 30,000 $1,664,000 $1,664,000 REQUIRED: Prepare all Closing Entries for Cassis Inc. (Use an Income Summary Account)