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The Rock Inc. has the following Trial Balance as of December 31, 2023. Use this Trial Balance to answer the remaining questions. Trial Balance

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The Rock Inc. has the following Trial Balance as of December 31, 2023. Use this Trial Balance to answer the remaining questions. Trial Balance Account Number Account Name Debit Credit 110 Cash 1,052,802 120 Accounts Receivable 888,000 125 Accrued Revenue 84,000 130 Inventory 26,000 140 Prepaid Expenses 36,000 150 Equipment 800,000 155 Accumulated Depreciation 120,000 210 Accounts Payable 335,000 215 Accrued Expenses 45,000 220 Unearned Revenue 660,000 300 Common Stock 1,000,000 305 Retained Earnings 225,000 310 Dividends 80,000 401 Revenue 1,256,784 501 Expenses 674,982 000 TOTAL 3,641,784 3,641,784 Prepare the closing journal entry to close out Revenue.

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