The following is the adjusted trial balance of Sierra Company. Credit Debit $ 7,000 700 6,000 24,000 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 $ 14,000 4,500 5,000 12,000 2,500 1,400 11,500 5,500 2,800 2,100 $ 49,500 $ 49,500 Prepare its December 31 closing entries. Journal entry worksheet 1 2 3 4 > Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal