(1) ,5 6 7 8 9 10 11 12 Record the entry to close Income summary. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|} \hline Date & Account Title & Debit & Credit \\ \hline June 30 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Record the entry to close the expense account(s). Note: Enter debits before credits. The following unadjusted trial balance is for Lewis Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $82,000 on June 30 of the prior year. Information for adjustments is as follows: a. Supplies available at the end of the current fiscal year total $3,800. b. Cost of expired insurance for the current fiscal year is $2,900. c. Annual depreciation on equipment is $29,400. d. June utilities expense of $700 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $700 amount owed must be recorded. e. Employees have earned $5,100 of accrued and unpaid wages at fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $2,000 9. Additional property taxes of $1,700 have been assessed for this fiscal year but have not been paid or recorded at fiscal year-end. h. $500 accrued interest for June has not yet been paid or recorded. Prepare the required adjusting entries and closing entries for Lewis Construction Company. Record the entry to close the dividends account. Note: Enter debits before credits. The following unadjusted trial balance is for Lewis Construction Company at its June 30 current fiscal year-end. The credit balance of the Retained Earnings account was $82,000 on June 30 of the prior year. Information for adjustments is as follows: a. Supplies available at the end of the current fiscal year total $3,800. b. Cost of expired insurance for the current fiscal year is $2,900. c. Annual depreciation on equipment is $29,400. d. June utilities expense of $700 is not included in the unadjusted trial balance because the bill arrived after the trial balance was prepared. The $700 amount owed must be recorded. e. Employees have earned $5,100 of accrued and unpaid wages ot fiscal year-end. f. Rent expense incurred and not yet paid or recorded at fiscal year-end is $2,000 9. Additional property taxes of $1,700 heve been assessed for this fiscal year but have not been paid or recorded ot fiscal year-end h. $500 occrued interest for June has not yet been paid or recorded. Begin by selecting "Post-closing" from the drop-down below. Then, for each account, use the drop-down to indicare Whether the account is included on the post-closing trial balance. Based on your decisions, the post-ciosing trial balance will be created. Compare your results with the Trial Balance tab