Complete this questions by entering your answers in the tabs below. Required 1 Required 2 Prepare the December 31 closing entries. The account number for Income Summary is 901. View transaction list View journal entry worksheet No Date General Journal 1 December 31 Services revenue Income summary 2 December 31 Income summary Depreciation expense-Equipment Salaries expense Insurance expense Rent expense Supplies expense Debit Credit 44,000 99,100 44,000