All revenue accounts (totalling $626,000), expense accounts (totalling $669,000), and the income Summary account have been closed for the year ended December 31, 2021 for Walford Productions, an unincorporated business. After closing those accounts, P. Walford, Capital has a balance of $132,000, and P. Walford, Drawings has a balance of $67,000. (a) Journalize the entry required to complete the closing of the accounts. (Credit account tities are automatically indented when the amount is entered. Do not indent manually. List oil debit entries before credit entries) Account Titles and Explanation Debit Credit Save for Later Attempts:0 of 1 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above