Using the information below and journalize your closing entries on the General Journal forms to follow Northern Ice sales Worksheet For the year ended December 31, 2021 Account titles Cash Accounts receivable Inventory Supplies Prepaid Insurance Equipment Accum depr - Eqpt Accounts payable Salaries Payable Aqua Bleu, Capital Aqua Bleu, Withdrawals Sales Rental Income Sales returns and allowances Sales Discounts Cost of Goods Sold Salaries Expense Advertising Expense Rent Expense Depreciation expense - Equipment Supplies expense Insurance Expense Trial balance Dr Cr 220,000 32,900 24,000 13,000 3,600 40,000 10,000 17,000 3,000 378,000 76,000 338,800 90,000 12,000 6,100 256,400 90.000 2,000 36,000 20,000 3,000 1,800 836,800 836,800 Journalize the closing entries to the General Journal provided. No Posting is required. Date Accounts PR Debit Credit