Revenue and expense accounts of Rushford Publishing Company for November 30, 2003, are given as follows. Prepare a compound journal entry that will close the revenue and expense accounts to the retained earnings account.

Debits

Credits

Sales Revenue . . .

$250,500

Cost of Goods Sold

$124,500

Salaries Expense .

35,000

Interest Expense .

1,000

Rent Expense. . .

$9,300

Insurance Expense

1,700

Property Tax Expense

800

Supplies Expense.

1,000

Advertising Expense

10,000