As the senior accountant you had just prepared & posted the journal entry that closed the revenue accounts to the Income Summary Account. Suddenly you noticed that your bookkeeper made a tragic error in recording one of the expenses during the last month of the fiscal year. The bookkeeper had recorded the December utility bill as a debit to Accounts Receivable and a credit to Wages Expense for $560. Use this information to prepare the compound general journal entries (without explanation) needed to:

a. correct the error

b. record the closing entry for the expenses