The following is Glueman Industries' adjusted trial balance in account order for the year ended October 31, 2019.

Glueman

Adjusted Trial Balance

October 31, 2019Account TitlesDRCR

Cash$3,670Accounts Receivable$2,530Merchandise Inventory$19,360Prepaid Rent$8,760Equipment$43,630Accumulated Depreciation$760Accounts Payable$2,210Unearned Revenue$1,970Salaries Payable$2,740Knope, Capital$67,490Sales Revenue$78,900Sales Discounts$1,480Sales Returns and Allowances$530Cost of Goods Sold$39,450Depreciation Expense$1,520Rent Expense$9,320Salaries Expense$15,260Utilities Expense$8,560Total$154,070$154,070

calculate the journal entries to close the revenue accounts, expense accounts and income summary account