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Required information [The following information applies to the questions displayed below) The Sky Blue Corporation has the following adjusted trial balance at December 31 Credit Debit $ 1,330 3,000 3,300 4,000 17,000 Cash Accounts Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Deterred Revenue Common Stock Retained Earnings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Rent Expense Income Tax Expense Total $ 4.600 6,420 1,500 3,900 800 3,400 1,400 400 51,030 400 23,600 2,300 5,220 2,400 7.000 3.900 $73,450 $73,450 Prepare closing Journal entries on December 31. (if no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Prepare closing journal entries on December 31. (if no entry is required for a transaction/event, select "No Journal Entry Required" In the first account field.) Answer is not complete. Credit No Date Dec 31 Debit 51,030 400 1 0 General Journal Sales Revenue Rent Revenue Utilities Expense Insurance Expense Rent Expense Income Tax Expense Depreciation Expense Salaries and Wages Expense 5,220 2.400 7,000 3,900 2,300 23,600 400 2 Dec 31 Retained Earnings Dividends 400