Perform the closing process including general ledger, journal entries and post closing trial balance.

Digital Revolution
Income Statement
For the Month Ended Dec 31
Net Sales Revenue		$ 738,360.64
Less: Expenses
Cost of Goods Sold	$ 22,868.12
Sales Salaries expense	$ 55,623.00
advertising Expense	$ 20,358.75
Depreciation Expense-Store Equipment	$ 336.00
Store Supplies	$ 379.20
Officer's Saliers Expense	$ 37,125.00
Office Salaries expense	$ 10,695.00
Payroll taxes expense	$ 10,860.22
utilities expense	$ 5,627.16
Deprecitation Expense-Bldg	$ 12,562.50
Repairs and maintenance expense	$ 3,816.75
Property tax expense	$ 7,254.30
Insurance expense	$ 2,456.25
bad debt expense	$ 995.25
Office Supplies expense	$ 425.14
Professtional Fee Expense	$ 1,066.50
Interest Expense	$ 3,750.00
Total Expenses		$ 196,199.14
Net Income		$ 542,161.50