Using the following adjusted trial balance, RECORD THE JOURNAL ENTRY REQUIRED TO CLOSE THE BOOKS DR/ (CR) Cash 75,000 Accounts receivable 200,000 Inventory 175,000 10,000 Prepaid expenses Fixed assets 525,000 Accumulated depreciation (400,000) Accounts payable (95,000) depreciation (400,000) Accounts payable (95,000) Unearned revenue Debt (10,000) Matures $10,000/ (250,000) month (5,000) Common stock Retained earnings (155,000) Revenues (400,000) Cost of goods sold 300,000 20,000 3,000 1,800 Salaries expense Advertising expense Interest expense Consultant expense Rent expense Depreciation expense 1,000 1,200 3,000