Below is an alphabetical list of the adjusted accounts of Carla Vista Tour Company at its year end, December 31, 2024. All accounts have normal balances. Additional information: 1. In 2025,$3,900 of the notes payable becomes due. 2. The note receivable is due in 2026 . 3. On July 18, 2024, Fred Carla Vista invested $4,100 cash in the business. (a) Prepare closing journal entries and calculate the post-closing balance in F. Carla Vista, Capital on December 31, 2024. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (To close revenue accounts) Dec. 31 (To close expense accounts) Dec. 31 (To close Income Summary) Dec. 31 (Post entries in the order of iournal entries presented in the previous part.) (b) The parts of this question must be completed in order. This part will be available when you complete the part above. (c) The parts of this question must be completed in order. This part will be available when you complete the part above