101 Income Summary 313 Supplies Expense 500 Cash 500 524 Bal. Bal. Accounts Receivable 1,500 122 Golf Instruction Fees Bal. Insurance Expense 100 401 4,000 535 Bal. Bal Wages Payable 219 400 536 Postage Expense 50 Wages Expense 511 Bal. 800 Bal. Bal. Chris Williams, Capital Bal. Advertising Expense 200 512 311 9,000 Gas and Oil Expense 150 538 Bal. Bal. Chris Williams, Drawing 1,000 312 Travel Expense 600 515 Miscellaneous Expense Bal. 80 549 Bal. Bal. Chapter 6: Financial Statements and the Closing P... X Chapter Conteres' A A A ? E 6-5A Closing Entries (Net Income) SHOW ME HOW (L02) Using the following partial listing of T accounts, prepare closing entries in general journal form dated April 30, 20-. Then post the closing entries to the T accounts