Using the information given, prepare the year-end closing entries. Use a text entry for your responses. Credit Spring Orchard Company Adjusted Trial Balance December 31, 2020 Debit Cash 12,000 Accounts Receivable 25,000 Inventory 35,000 Buildings 150,000 Accumulated Depreciation- Buildings Accounts Payable Common stock Retained Earnings Dividends 30,000 Sales Revenue Sales Discounts 6,000 Sales Returns & Allowances 8,000 Cost of Goods Sold 178,000 Operating Expenses 42,000 486,000 20,000 12,000 100,000 44,000 310,000 486,000