Dec. 31 Repair Services Revenue. . 180,800 Interest Revenue . 7,500 Income Summary . .. . 188,300 Close revenue accounts. Sea Shell prepared the following financial statement ONLY. Sea Shell Company Income Statement For Year Ended December 31, 2017 Revenues Repair services revenue $180,800 Interest revenue. ... 7,500 Total revenues . .. $188,300 Expenses Depreciation expense-Equipment. . 28.500 Wages expense ... 85,000 Rent expense . .. 48.000 Insurance expense. 6,000 Interest expense. 5,700 Total expenses . 173,200 Net income . . $ 15,100 Complete the following for your week 5 homework: Required: Part 1: Prepare the missing closing entries for Sea Shell company. Part 2: Determine the balance of the C. Trout, Capital account to be reported on the December 31, 2017, balance sheet (C. Trout is the owner of Sea Shell company). Part 3: Prepare the missing financial statements as of December 31, 2017. The balance in C. Trout, Capital on December 31, 2016, was $178,500. . Use the 2 templates provided below to prepare the missing financial statements. (Do not prepare the statement of cash flows). Hint: For the balance sheet - be sure to prepare a report form balance sheet