Below is an Adjusted Trial Balance for the year ended August 31, 2019. Using the Adjusted Trial Balance prepare the closing entries at August 31, 2019 (on a piece of paper) and select the correct answer to the questions asked about the closing entries. ADJUSTED TRIAL BALANCE Fit ACCOUNT TITLES DEBIT ($) CREDIT ($) Tir 15,000 38,000 54,000 228,000 137,550 Accumulated depreciation - Vehicles Accounts Payable Accounts Receivable Adversting Service Revenue Capital - Abe Wilson Cash Depreciation - Vehicles Insurance Expense Interest Expense Interest Income Interest Payable Meals and Entertainment Expense Notes Payable Notes Receivable Office Supplies 123,000 5,000 2,400 1,500 50 1,500 2,500 10,000 2,500 2,000 ITTLCIGSLITICUITIC 1,500 2,500 10,000 Interest Payable Meals and Entertainment Expense Notes Payable Notes Receivable Office Supplies Rent Expense Supplies Expense Unearned Revenue Utilities Expense Vehicles Wage Expense Wages Payable Withdrawals - Abe Wilson 2,500 2,000 12,000 2,400 7,000 1,300 66,000 121,750 14,250 55,000 Totals 451,350 451,350 h What is the journal entry to close out the Unearned Revenue account? Choose.. What is the 4 total amount posted to the Income Summary account to close out the expense accounts? Choose... CTUOS. $79,150 Credit $228,000 Debit $228,050 Credit Dr. Unearned Revenue $77,000 Cr. Income Summary $77,000 $ 148,850 Credit $148,850 Debit What is the total amount posted to the Owners Capital account to close out the Income Summary account? $236,000 Debit Dr. Unearned Revenue $77,000 Cr. Capital $77,000 Dr. Capital $55,000 Cr. Withdrawals $55,000 No entry required $79,150 Debit What is the journal entry to close out the Withdrawal's account $228,050 Debit $79,200 Credit Dr. Withdrawals $55.000 Cr Capital $55,000 $163,850 Debit