2 T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries as post references and include Bal. references where appropriate. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account. Date Accounts and Explanation Crad 000 De to dose Revenue Date D Cred Dec. 31 Wright Capital 14000 Dec 31 18.000 Toe Withha To close insope Summary Cred De Cr 1000 15.00 STAM