4. From the following items in the income statement columns of the worksheet of Sharp's Tutoring at December 31, prepare the closing entries without explanation, assuming that a S75 withdrawal was made during the period (30 points) Income Statement Account Debit Credit Service Revenue Wages Expense 2.000 1 000T 500 200 100 Rent Expense Supplies Expense Insurance Expense I S00 2.000 1.800' Net Income 200