Trial Balance December 31, 2022 Account Title Debit Credit $ Cash Accounts Receivable Allowance for Uncollectible Accounts 280,568 50,000 2,400 7,000 900 500,000 62,000 25.250 800,000 20,800 750 Inventory Prepaid Insurance Land Equipment Accumulated Depreciation Buildings Accounts Payable Interest Payable Income Tax Payable Deferred Revenue Notes Payable (Long-term) Notes Payable (Current) Contingent Liability Warranty Liability Common Stock Treasury Stock Additional Paid-in Capital Retained Earnings Dividends Service Revenue 14,500 5,000 475,869 48,014 12,000 4,000 120,000 90,000 1,004,000 33,450 11,400 44,500 120,000 Sales Revenue Sales Discounts 350 120 Interest Revenue Cost of Goods Sold M. Danreciation Expense 38,500 ..17.250. 14,500 5,000 475,869 48,014 12,000 4,000 120,000 90,000 1,004,000 33.450 11,400 44,500 II ROI DOLI ayavio Income Tax Payable Deferred Revenue Notes Payable (Long-term) Notes Payable (Current) Contingent Liability Warranty Liability Common Stock Treasury Stock Additional Paid-in Capital Retained Earnings Dividends Service Revenue Sales Revenue Sales Discounts Interest Revenue Cost of Goods Sold Depreciation Expense Supplies Expense Salaries Expense Bad Debt Expense Interest Expense Rent Expense Income Tax Expense Insurance Expense Repairs and Maintenance Expense Warranty Expense 120,000 350 120 38,500 17,250 500 24,000 2,400 6,785 2,400 14,500 5,700 400 4,000 12,000 1,930,653 $ LOSS Total $ 1,930,653 Prepare the closing entry for the revenue accounts. Journal entry worksheet 2 3 4 5 6 7 8 9 > Prepare the closing entry for the expense and loss accounts. Journal entry worksheet Prepare the closing entry for the revenue accounts. Journal entry worksheet 2 3 4 5 6 7 8 9 > Prepare the closing entry for the expense and loss accounts. Journal entry worksheet