5B-4. From the following posted T accounts, reconstruct the closing journal entries for October 31, 201X. Insurance Expense 150 Closing 150 M. Figg, Capital Withdrawals 1,900 3,000 (Oct. 1) 750 Net Income M. Figg, Withdrawals 1,900 Closing 1,900 Income Summary Expenses 1,550 Revenue 2,300 Closing 750 Balance 750 Salon Fees Closing 2,300 2,300 Wage Expense 800 Closing 800 Rent Expense 400 Closing 400 Depreciation Expense, Equipment 200 Closing 200