Using the end-of-year account balances and items shown below, prepare the December 31 closing entries (all 4 steps). Please copy and paste the blank table below into your answer field and type in the necessary information. Note that not all lines may be needed.

• Interest receivable of $4,000
• Shipping expense of $52,000
• Sales revenue of $173,000
• Loss on flood damage of $37,000
• Inventory of $77,000
• Dividends of $12,000
• Additional paid-in capitalcommon stock of $63,000
• Salaries and wages expense of $140,000

Date	Account	Debit	Credit