The following adjusted trial balance at December 31 of Wilson Trucking Company. Account Title Cash Debit $ 8,000 Credit Accounts receivable Office supplies Trucks Land 17,500 3,000 172,000 Accumulated depreciation-Trucks $ 36,000 85,000 Accounts payable 12,000 Interest payable 4,000 Long-term notes payable 58,000 Common stock 30,000 Retained earnings 140,000 Dividends. 20,000 Trucking revenue 130,000 Depreciation expense-Trucks 23,500 Salaries expense 61,000 Office supplies expense 8,000 Interest expense Totals 12,000 $410,000 $410,000 Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $140,000 at Decembe the prior year. View transaction list Journal entry worksheet 1 2 3 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits, Date December 31 General Journal Debit Credit