The December 31, 2018, adjusted trial balance for the Blueboy Cheese Corporation is Account Title DebitsCredits 20,000 335, 000 13,500 52,000 620,000 Cash Accounts receivable Prepaid rent Inventory Office equipment Accumulated depreciation-office equipment Accounts payable Note payable (due in six months) Salaries payable Interest payable Common stock Retained earnings Sales revenue Cost of goods sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense ok 258, 000 74,000 66, 000 7,600 2, 200 400, 000 155, 000 760, 000 nt int ences 456, 000 114,000 40,500 62,000 4, 400 5, 400 1, 722, 800 Totals 1,722,800 BLUEBOY CHEESE CORPORATION Income Statement For the Year Ended December 31, 2018 BLUEBOY CHEESE CORPORATION Balance Sheet At December 31, 2018 Journal entry worksheet Record the entry to close the revenue accounts using the income summary Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2018