Using the following trial balance, show the journal entry required to close the books. DR./ (CR) Cash 6,200 Accounts 15,750 receivable Inventory 40,000 Prepaid expenses 2,500 Accounts payable (1,750) Unearned revenue (1,000) Common stock (2,500) Retained earnings (20,000) Revenue (250,000) Cost of goods sold 175,000 Salaries expense 18,000 Insurance expense 8,000 Interest expense 4,000 Consulting 3,000 expense Rent expense 2,800