The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance December 31 Account Title Cash 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. View transaction list Journal entry worksheet < 1 3 4 Debit $ 6,800 680 Credit 5,800 23,600 $ 13,800 4,300 4,800 11,400 2,700 1,360 11,300 5,300 2,720 2,040 $ 48,300 $ 48,300 Prepare the entry to close the revenue account(s). Note: Enter debits before credits.. Date December 31 General Journal Debit Credit