An Adjusted Trial Balance for a Merchandiser Is Given Below

An adjusted trial balance for a merchandiser is given below.
$\begin{array}{|l|c|l|}\hline&\text { Debit } & \text { Credit }\\ \hline\text { Cash } & \$ 12,600 \\\hline \text { Accounts Receivable } & 2,400 \\\hline \text { Prepaid Rent } & 800 \\\hline \text { Merchandise Inventory } & 30,000\\\hline \text { Accounts Payable } & & \$ 4,200 \\\hline \text { Salaries Payable } & & 1,000 \\\hline \text { Notes Payable } & & 800\\\hline \text { Common Stock } & & 10,000 \\\hline \text { Retained Earnings } & & 3,800 \\\hline \text { Dividends } & 1,000 & \\\hline \text { Sales Revenue } & & 96,000 \\\hline \begin{array}{l}\text { Sales Returns and } \\\text { Allowances }\end{array} & 1,600 &\\\hline \text { Sales Discounts } & 400 \\\hline \text { Cost of Goods Sold } & 23,000 \\\hline \text { Salaries Expense } & 21,000 \\\hline \text { Rent Expense } & 14,000 \\\hline \text { Selling Expense } & 8,500 \\\hline \text { Supplies Expense } & 500 \\\hline\text { Total }&\$115,800&\$115,800\\\hline\end{array}$
- Give the journal entry to close the Sales Revenue account.