Revenue and expense accounts of Rushford Publishing Co. for November 30, 2000, are given below. Prepare a compound journal entry that will close the revenue and expense accounts to the retained earnings account.

\begin{tabular}{|c|c|c|}

\hline & Debits & Credits \\

\hline . . . . . . . . . . . . . . . . . . . . & & $\$ 250,500$ \\

\hline Cost of Goods Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & $\$ 124,500$ & \\

\hline Salaries Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & $35,000 \quad$ & \\

\hline Interest Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 1,000 & \\

\hline Rent Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 9,300 & \\

\hline Insurance Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 1,700 & \\

\hline Property Tax Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 800 & \\

\hline Supplies Expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . & 1,000 & \\

\hline Advertising Expense & 10,000 & \\

\hline

\end{tabular}