The following accounts have these balances at the 31^st December before closing entries. Provide the end of year journal entry to close the necessary accounts.

Accounts Receivable	41,000
Cash	88,000
Contributed Capital	56,000
Cost of Goods Sold	177,000
Income Tax Expense	31,000
PPE	115,000
Prepaid Expense	3,000
Retained Earnings	173,000
Rent Revenue	27,000
Sales Revenue	425,000
Unearned Revenue	18,000
Wages Payable	60,000
Wages Expense	102,000

Copy the below General Journal, and paste the table in your answer/response box. Then fill in the journal as we have in class periods. Use proper general journal form.