The adjusted trial balance for The Washington Post Company for the year ended December

The adjusted trial balance for The Washington Post Company for the year ended December 31, 2011, is as follows (in alphabetical order). Use the trial balance to prepare the closing entry for the year (15 points).Accounts payable495,041Advertising revenue754,544Cash381,099Circulation revenue856,457Contributed capital290,802Deferred revenue387,532Depreciation and amortization expense293,655Dividends75,493Education revenue2,465,048Long-term assets3,771,361Operating expenses3,625,220Other current assets864,526Other current liabilities112,983Other equity165,329Other expenses, net82,501Other liabilities1,401,499Other revenue138,784Retained earnings4,520,325Tax expense96,300Treasury stock2,398,18911,588,34411,588,344