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. View transaction list Debit $ 6,000 600 5,000 Credit 22,000 $ 13,000 3,500 4,000 9,000 3,500 1,200 10,500 4,500 2,400 1,800 $ 43,500 $ 43,500