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Trial Balance \begin{tabular}{|l|l|c|c|} \hline Account Number & \multicolumn{1}{|c|}{ Account Name } & Debit & Credit \\ \hline 110 & Cash & 1,052,802 & \\ \hline 120 & Accounts Receivable & 888,000 & \\ \hline 125 & Accrued Revenue & 84,000 & \\ \hline 130 & Inventory & 26,000 & \\ \hline 140 & Prepaid Expenses & 36,000 & \\ \hline 150 & Equipment & 800,000 & \\ \hline 155 & Accumulated Depreciation & & 120,000 \\ \hline 210 & Accounts Payable & & 335,000 \\ \hline 215 & Accrued Expenses & & 45,000 \\ \hline 220 & Unearned Revenue & & 660,000 \\ \hline 300 & Common Stock & & 1,000,000 \\ \hline 305 & Retained Earnings & & \\ \hline 310 & Dividends & & \\ \hline 401 & Revenue & & \\ \hline 501 & Expenses & & \\ \hline 000 & TOTAL & & \\ \hline \end{tabular} DR: CR: Prepare the closing journal entry to close out Expenses. DR: CR: Prepare the closing journal entry to close out Income Summary. DR: CR: Prepare the closing journal entry to close out Dividends. DR: CR