yout References Review View Help Open in Desktop App Search v 11 ' " BI I U DA Ev V ... PB2. LO 5.1 The following selected accounts and normal balances existed at year-end. Make the four journal entries required to close the books: Accounts receivable Prepaid insurance Land Accounts payable Notes payable Retained earnings Dividends Fees earned revenue Selling expenses Administrative expenses Miscellaneous expense $33,200 6,000 48,000 27,050 65,800 9,350 2,200 70,500 41,770 22,400 1,835 R3