The adjusted trial balance for Ivanhoe Corporation is shown for its October 31, 2022 year end. Credit Ivanhoe Corporation Adjusted Trial Balance October 31, 2022 Debit Cash 45,150 Accounts receivable 4.300 Inventory 5,160 Supplies 1.032 Prepaid rent 1.290 Equipment 4,300 Accumulated depreciation equipment Accounts payable Interest payable Salaries payable Deferred revenue Common shares Retained earnings Dividends declared 3.440 Sales Cost of goods sold 68,800 Advertising expense 8,600 Rent expense 5,160 Salaries expense 10.320 Interest expense 1.032 Depreciation expense 860 Supplies expense 172 Utilities expense 516 160.132 2,580 6.880 473 5.160 430 12.900 2,709 129.000 160.132 Prepare the closing entries at October 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Debit Credit Date Account Titles and Explanation Oct. 31 (To close revenue accounts.) Oct. 31 (To close expense accounts.) Oct. 31 (To close Income Summary to Retained Earnings.) Oct. 31 (To close Dividends Declared to Retained Earnings.)