6. Record closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in t field.) Answer is complete but not entirely correct. No Date 1 January 31, 2021 Sales Revenue Retained Earnings 2 January 31, 2021 Retained Earnings Salaries Expense Depreciation Expense Interest Expense Bad Debt Expense Income Tax Expense Cost of Goods Sold General Journal Debit Credit 299,900 29,500 x 29,500 52,900 650 295 12,000 13,900 162,300