Fоr the 2023 yeаr, the Niblоck-Nоlock Corporаtion hаd the following balances in the adjusted trial balance: assets equaled $814,500, retained earnings equaled 18,000, sales revenue equaled $212,000, operating expense equaled $37,000, and salaries expense equaled $58,000. Prepare the closing journal entries at year-end (12/31/2023).