After all revenue and expense accounts have been closed at the end of the fiscal year, Income Summary has a debit of $798, 400 and a credit of $955, 300. At the same date, Debra Allen, Capital has credit balance of $1, 439,000, and Debra allen, Drawing has a balance $36,000. (a) Journalize the entries required to complete the closing of the accounts. (b) Determine the amount of Debra Allen, Capital at the end of the period. Mira Services Co. offers its services to individuals desiring to improve their personal images. After the accounts have been adjusted at October 31, the end of the fiscal year, the following balances were taken from the ledger of Mira Services Co.: Which of the following accounts will usually appear in the post-closing trial balance