The income statement for Guinn Company for the year ended December 31, 2017 is as follows: GUINN COMPANY Income Statement For the Year Ended December 31, 2017 Revenues Sales revenue.. 55,000 Interest revenue 3.000 58,000 Total revenues... Expenses Cost of goods sold.. Operating expenses. Interest expense.. 36,000 16,000 1.000 Total expenses. Net income.. 53.000 5.000 Prepare the entries to close the revenue and expense accounts at December 31, 2017. You may omit explanations for the transactions. B 1 : % SS U S X, X EE Va 23 Z >