23. The income statement for the year 2018 of Fugazi Co. contains the following information: The entry to close the revenue account includes a a. debit to Income Summary for 57,500. b. credit to Income Summary for $7,500. c. debit to Revenues for $70,000. d. credit to Revenues for $70,000. 24. A post-closing trial balance is prepared a. after closing entries have been journalized and posted. b. before closing entries have been joumalized and posted. c. affer closing entries have been journalized but before the entries are posted. d. before closing entrios have been joumalized but after the entries are posted. 25. On a classified balance sheet, cument assets are customarily listed a. in alphabetical order. b. with the largest dollar amounts first. c. in the order of liquidity. d. in the order of scquisition