Use the following Adjusted Trial Balance to prepare the four journal entries required to close the books: Credit Adjusted Trial Balance Debit $22,900 4,000 44,000 $40,000 25,000 48,350 Cash Prepaid Insurance Fixed Assets Notes Payable Common Stock Retained Earnings Dividends Sales Revenue Automobile Expense Insurance Expense Salaries Expense Supplies Expense 22,000 150,000 26,500 20,000 $122,500 1,450 $263,350 $263,350