The following is Baker Co.'s Pre-Closing Trial Balance as of December 31, 2017. Baker's accounting period is a month, thus the balances in the temporary accounts are for the month of December 2017 Credit Debit 10,000 25 000 40.000 5.000 100.000 Account Cash Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation Accounts Payable Note Payable Interest Payable Uneared Revenue Dividends Payable Common Stock Retained Earings Sales Revenue Cost of Goods Sold Depreciation Expense Wages Expense Supplies Expense Interest Expense 30.000 12 000 13.000 3.000 8.000 7.000 10.000 46.000 193.000 78.000 18.000 42000 3.000 1000 Total 322,000 322,000 Use the information in Baker's Trial balance to answer questions through H. D. In the General Journal below record the journal entry that should be made to close the Revenue account(s)