Dated PR Debit Credit Balance Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances). M. Muncel, Capital General Ledger Account Number 301 Account Number 622 Credit Salaries Expense May 31 G2 78,000 Date May 31 PR Debit Balance G2 39,000 M. Muncel, Withdrawals Date PR Debit Account Number 302 Credit Insurance Expense Balance Date PR Debit Account Number 637 Credit Balance May 31 G2 46,000 May 31 G2 4,940 Services Revenue Date PR Debit Account Number 403 Credit Rent Expense Account Number 640 Balance May 31 G2 137,436 Depreciation Expense Date May 31 PR G2 Debit Account Number 603 Credit Date May 31 Income Summary PR Debit Credit Balance G2 10,480 Balance Date PR Debit Account Number 901 Credit Balance 19,000 (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.