Exercise $6\mathrm{.}1($Static$)$ Journalize closing entries. LO $6-1$

On December $31,20$X$1,$ the ledger of De La Rosa Company contained the following account balances:

All the accounts have normal balances. Prepare the closing entries for the above transactions.

Journal entry worksheet

$1$

$2$

$3$

$4$

Record the closing entry for revenue.