Below Record the Closing Journal Entry required to close the Temporary Accounts for this Trial Balance at the END of the YEAR. Debit Credit Account Descriptions Cash $1,662 Accounts receivable Inventory 2,098 3,124 Prepaid rent Equipment Accumulated depreciation- equipment Accounts payable Unearned service revenue Common stock 206 Retained earnings 6,610 368 Service revenue Interest revenue Salaries and wages expense 160 Travel expense 66 $7.496 Total $7,496