The following is the adjusted trial balance of Sierra Company.

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.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,],[,,,],[,,,],[,,,],[,,,]]$