Below are the completed financial statement columns of the work sheet for Wildhorse Co..

Wildhorse Co. Work Sheet For the Year Ended December 31, 2017
				Statement of Comprehensive Income				Statement of Financial Position
Account No.		Account Titles		Dr.		Cr.		Dr.		Cr.
101		Cash						16,920
112		Accounts receivable						39,480
130		Prepaid insurance						1,692
140		Fair Value - OCI Investments						23,970
157		Equipment						92,120
167		Accumulated depreciationequipment								26,884
201		Accounts payable								29,704
212		Salaries and wages payable								6,768
301		Common shares								75,200
306		Retained earnings								56,400
400		Service revenue				133,480
622		Repairs and maintenance expense		12,408
711		Depreciation expense		26,684
722		Insurance expense		18,060
726		Salaries and wages expense		100,204
732		Utilities expense		3,290
801		Unrealized gain or loss-OCI				6,392
		Totals		160,646		139,872		174,182		194,956
		Net loss and OCI				20,774		20,774
				160,646		160,646		194,956		194,956

During 2017, Wildhorses shareholders invested $22,560 in exchange for common shares. Accumulated other comprehensive income had a balance of $0 on January 1, 2017.

Prepare closing entries for the year ended December 31, 2017

Dec. 31 To close revenue account) Dec. 31 To close expenses accounts) Dec. 31 To close income summary account) Dec. 31 (To close gain/loss on Fair Value-oCI investments)