CLOSING JOURNAL ENTRIES On December 31, 2017, the Credit Balance in the Service Revenue Account of the Martinez Upholstery Cleaning Service was $45, 000, USE INCOME SUMMARY ACCOUNT WHERE NECESSARY IN THE CLOSING PROCESS REQUIRED Record the necessary Closing Journal Entries as of December 31, 2017(20 Points) On December 31, 2017, the Debit Balances in the following accounts of the Martinez Upholstery Cleaning Service were: Rent Expense $4,000 Advertising Expense $8,200. Interest Expense $1,200. Utilities Expense $2,500. USE INCOME SUMMARY ACCOUNT CLOSE THE EXPENSE ACCOUNTS. REQUIRED: Record the necessary Closing Journal Entries (20 Points)