Sheet1 Sheet2 Sheet3 Sheet4 Sheet5 Presented Below are selected account balances for Kirby Company as of December 31, 2014 24.000 Merchandise Inventory 12/31/14 Common Stock Retained Earnings Dividends Sales Returns and Allowances Sales Discounts 30,000 18,000 7,200 4,800 6,000 164,000 90,280 6,400 15,200 12,000 Sales Cost of Goods Sold Selling Expenses Administrative Expenses Income Tax Expense Prepare Closing Entries for Kirby Co. on December 31, 2014