Check my work PR Debit Account Number 318 Credit Balance G2 82,000 Account Number 319 Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances). Retained Earnings Date May 31 Dividends General Ledger Account Number 622 Credit Balance Salaries Expense. Date PR Debit May 31 02 41,000 Insurance Expense Date PR Debit Credit Balance May 11 02 54,000 Date May 31 PR Debit Account Number 637 Credit Balance 02 4,1601 Servicen Revenue Account Number 403 Rent Expense Date PR Debit Credit Balance Date PR Debit Account Number 640 Credit Balance May 31 G2 144,484 Depreciation Expense Account Number 603 May 31 Income Summary 02 8,920 Date May 31 PR G2 Debit Credit Balance Date PR Debit Credit Account Number 901 Balance 16,000 (a) Prepare closing journal entries from the above ledger accounts. (b) Post the entries from Requirement (a) to the General Ledger accounts below. Use the transaction number from Requirement (a) as the date. Complete this questions by entering your answers in the tabs below. Required A Required B S A B D Record the entry to close income summary account. Note: Enter debits before credits. Transaction 3 General Journal Debit Credit Record entry Clear entry View general journal