After all revenue and expenses have been closed at the end of the fiscal period ended December 31, Income Summary has a debit of $70,160 and a credit of $56,130. On the same date, D. Mau, Drawing has a debit balance of $18,500 and D. Mau, Capital had a beginning credit balance of $97,520. a. Journalize the entries to close the remaining temporary accounts. GENERAL JOURNAL PAGE DATE DESCRIPTION DOC. NO. POST. REF. DEBIT CREDIT Dec. 31 Dec. 31 . What is the new balance of D. Mau, Capital after closing the remaining temporary accounts