Analyze: What is the balance of the Salaries Expense account after closing entries are posted?

On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances: 101 Cash 111 Accounts Receivable 121 Supplies 131 Prepaid Rent 141 Equipment 142 Accumulated Depreciation-Equip. 292 Accounts Payable 301 Emilio Gonzalez, Capital (12/1/2019) 382 Emilio Gonzalez, Drawing 401 Fees Income 511 Advertising Expense 514 Depreciation Expense-Equip. 517 Rent Expense 519 Salaries Expense 523 Utilities Expense $ 33,200 Dr. 16,408 Dr. 2,600 Dr. 39,200 Dr. 50,000 Dr. 1,300 Cr. 7,100 Cr. 51,629 Cr. 6,800 Dr. 127,768 Cr. 4,499 Dr. 868 Dr. 3,200 Dr. 24,809 Dr. 6,320 Dr. Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze: What is the balance of the Salarles Expense account after closing entries are posted? 1 Record the closing entry for revenue. 2 Record the closing entry for expenses. 3 Record the closing entry for the balance of income summary. 4 Record the closing entry for the drawing account. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Account No. 301 Credit Balance Account No. 302 Credit Balance Emilio Gonzalez, Capital Date Debit Dec 31, 2019 Dec 31, 2019 Dec 31, 2019 Emilio Gonzalez, Drawing Date Debit Dec 31, 2019 Dec 31, 2019 Account No. 399 Credit Balance Account No. 401 Credit Balance Income Summary Date Debit Dec 31, 2019 Dec 31, 2019 Dec 31, 2019 Fees Income Date / Debit Dec 31, 2019 Dec 31, 2010 Account No. 511 Credit Balance Advertising Expense Date Debit Dec 31, 2019 Dec 31, 2019 Depreciation Expense- Equipment Date Debit Dec 31, 2019 Dec 31, 2010 Account No.514 Credit Balance Account No. 517 Credit Balance Account No. 519 Credit Balance Rent Expense Date Debit Dec 31, 2019 Dec 31, 2019 Salaries Expense Date Debit Dec 31, 2019 Dec 31, 2019 Account No. 523 Credit Balance Utilities Expense Date Debit Dec 31, 2019 Dec 31, 2019