Activity 3.c-Post to the ledger. T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries as post references and include Bal. references where appropriate. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account. Date Accounts and Explanation Debit Credit Dec. 31 Service Revenue 100.000 Date Dec. 31 Accounts and Explanation Debit Credit Income Summary 46,000 Income Summary 100,000 Retained Earnings 46,000 To dose Revenue Ta dose income Summary Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec. 31 Retained Earnings 18.000 Dec 31 Income Summary $4,000 Dividend To dose Dividends 18,000 Depreciation Expense Furniture 9,000 interest Expense 12.000 Rent Expense 5000 Salaries Expense 10,000 Supplies Expense 18,000 To date Expenses