30) Below are some account balances for Harold Manufacturing as of 12/31/2021. Rent expense 48,000 H. Harold, Capital 153,000 Fees earned 295,000 Salary expense 100,000 Accounts Receivable 95,000 Land 75,000 Rent earned 12,000 H. Harold, drawing 15,000 Insurance Expense 19,000 Accounts payable 37,000 1. What is Harold's net income or loss for the year? a. amount b. indicated if net income or (net loss) 2. Harold would like you to prepare closing entries. If the line and amount is not needed. Indicate "n/a" CLOSING ENTRY #1 c. account d. indicate debit or credit e. amount f. account gindicate debit or credit h. amount account indicate debit or credit anfount account Type here to search (11pts) b. indicated if net income 2. Harold would like you to prepare closing entries. If the line and amount is not needed. indicate "n/a" CLOSING ENTRY #1 c. account d. indicate debit or credit e. amount. f. account g. indicate debit or credit. h. amount 1. account j. Indicate debit or credit k. amount, I account m. indicate debit or credit n. amount o. account p. indicate debit or credit q. amount r. account s. Indicate debit or credit) t amount, CLOSING ENTRY #2 U. account v. indicate debit or credit w. amount x account y indicate debit or credit Type here to searchi E CLOSING ENTRY #2 u. account v. indicate debit or credit w. amount x. account y. indicate debit or credit z. amount 3. After closing entries are done, what is Harold's 12.31.2021 ending equity balance? a1. amount a. b. Co d. e. f. g