2021. Record the entry to close the expense accounts using the income summary. Note: Enter debits before credits. The December 31, 2021, adjusted trial balance for the Blueboy Cheese Corporation is presented below. Required: 1-a. Prepare an income statement for the year ended December 31, 2021. 1-b. Prepare a classified balance sheet as of December 31, 2021. 2. Prepare the necessary closing entries at December 31, 2021. Record the entry to close the revenue accounts using the income summary. Note: Enter debits before credits