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TRITON DEPARTMENT STORE Adjusted Trial Balance December 31, 2018 $ Account Title Cash Accounts Receivable Merchandise Inventory (beginning) Office Supplies Furniture Accumulated Depreciation Furniture Accounts Payable Salaries Payable Unearned Revenue Notes Payable, long-term Common Stock Retained Earnings Balance Debit Credit 8,200 84,600 37,800 850 86,000 $ 18,500 29,400 2,300 14,900 36,000 60,000 22,850 88,600 374,000 295,000 Dividends Sales Revenue Purchases Purchase Returns and Allowances Purchase Discounts Freight in Selling Expense Administrative Expense Interest Expense Total 109,000 6,400 300 41,700 26,600 3,700 S 673,350 5 673,350 1. Prepare Triton Department Store's multi-step income statement for the year ended December 31, 2018. Assume ending Merchandise Inventory is $36,300. 2. Journalize Triton Department Store's closing entries