Date PR Debit Credit Balance Date PR Debit Credit Balance May 31 G2 81,000 May 31 G2 40,500 Dividends Date PR Debit Account Number 319 Credit Insurance Expense Account Number 637 Balance Date PR Debit Credit Balance May 31 G2 51,000 May 31 G2 4,160 Services Revenue Date PR Debit Account Number 403 Credit Rent Expense Balance May 31 G2 142,722 Depreciation Expense Date May 31 PR G2 Debit Account Number 603 Credit Date May 31 Income Summary PR Debit Account Number 640 Credit Balance G2 8,920 Balance 16,000 Date PR Debit Account Number 901 Credit Balance (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 Prepare closing journal entries from the above ledger accounts. View transaction list View journal entry worksheet No Transaction General Journal Debit Credit B 2 No Transaction Recorded C 3 No Transaction Recorded D 4 No Transaction Recorded