At December 31, 2004, Whit Whittys Corporation nominal accounts had the following balances:- 305 Retained Earnings $225,000, 405 Income Summary $0, 505 Sales $150,000, 605 Expenses $70,000. Instructions: 3. Open T accounts and record and balance the T Accounts 4. Close all nominal accounts (use page 1 of the general journal)