The December 31, 2021, adjusted trial balance for the Blueboy Cheese Corporation is presented below. Credits Debits 33,400 320,000 12,000 48,000 580,000 Account Title Cash Accounts receivable Prepaid rent Inventory Office equipment Accumulated depreciation Accounts payable Notes 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 Totals 242,000 68,000 54,000 7,300 1,800 400,000 140,000 730,000 S 438,000 109,500 36,000 58,000 3,600 4,600 1,643,100 1,643, 100 Required: 1-a. Prepare an income statement for the year ended December 31, 2021. 1-b. Prepare a classified balance sheet as of December 31, 2021. 2. Prepare the necessary closing entries at December 31, 2021. Journal entry worksheet Record the entry to close the revenue accounts using the income summary. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Sales revenue Record entry Clear entry View general journal Journal entry worksheet to Pe