An Adjusted Trial Balance for a Merchandiser Is Given Below

An adjusted trial balance for a merchandiser is given below.
$$\begin{array} { | l | r | r | } \hline & { \text { Debit } } &{ \text { Credit } } \\\hline \text { Cash } & \$ 12,600 & \\\hline \text { Accounts Receivable } & 2,400 & \\\hline \text { Prepaid Rent } & 800 & \\\hline \text { Merchandise Inventory } & 30,000 & \\\hline \text { Salaries Payable } & & \$ 4,200 \\\hline \text { Notes Payable } & & 1,000 \\\hline \text { Common Stock } & & 800 \\\hline \text { Retained Earnings } & & 3,800 \\\hline \text { Dividends } &1,000 & \\\hline \text { Sales Revenue } & & 96,000\\\hline \text { Sales Discounts Forfeited } & & 400\\\hline \text { Cost of Goods Sold } & 23,000& \\\hline \text { Insurance Expense } & 2,400 & \\\hline\text { Salaries Expense }&21,000\\ \hline \text { Rent Expense } &14,000& \\\hline \text { Selling Expense } &8,500 & \\\hline\text { Supplies Expense }&\underline { 500 } \\\hline \text { Total } & \underline { 116,200 } & \underline { 116,200 } \\\hline\end{array}$$ Prepare the journal entry to close the revenue and other income accounts. Omit explanation.