Using the Trial Balance e for Cookie Inc, prepare the four closing journal entries DR: [Select] [ Select] CR: [ Select] [ Select ] DR: [ Select] ( Select ] CR: [ Select] [ Select ] DR: [ Select] [ Select] CR: [Select] [ Select] DR: [ Select] [ Select ] CR: [ Select] [ Select ] DR CR A A A A 189,000.00 120,000.00 56,000.00 72,000.00 131 Cookie Inc. Trial Balance Account # Account Name 101 Cash 111 Accounts Receivable 121 Inventory Equipment 141 Less Accumulated Depreciation 201 Accounts Payable 301 Stock 303 Retained Earnings 315 Dividends 401 Revenue 501 Expenses $ 1,500.00 90,000.00 250,000.00 45,000.00 A A HA 19,500.00 $ 300,000.00 $ 230,000.00 $ 686,500.00 $ 686,500.00