The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance Account Title Cash December 31 Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years) Common stock Retained earnings Dividends Consulting revenue wages expense Depreciation expense-Buildings Insurance expense Totals Prepare its December 31 closing entries Debit Credit $ 5,100 510 4,100 20,200 $ 12,100 2,600 3,100 6,300 4,400 1,020 9,600 3,600 2,040 1,530 $ 38,100 $ 38,100 Prepare its December 31 closing entries. 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 Record entry Clear entry View general journal