Required information [The following information applies to the questions displayed below.] The following adjusted trial balance at December 31 of Wilson Trucking Company. repare the closing entries for the year ended December 31. The Retained Earnings account balance was $145,000 at December 31 of he prior year. Journal entry worksheet 4 Prepare the entry to close the revenue account(s). Prepare the closing entries for the year ended December 31. The Retained Earnings account balance was $145,000 at December 31 of he prior year. Journal entry worksheet 4 Prepare the entry to close the revenue account(s). Note: Enter debits before credits. Journal entry worksheet Prepare the entry to close the expense account(s). Note: Enter debits before credits. Journal entry worksheet Prepare the entry to close income summary. Note: Enter debits before credits. Journal entry worksheet