E4-10 Identifying and journalising closing entries (10-15 min) The accountant for Klein Photography has posted adjusting entries (a)-(e) to the following selected accounts at 30 June 2015: Accounts receivable 46 000 2000 Supplies 5000 (b) 2 400 (a) Accumulated depr.-furniture 8000 (c) 800 Accumulated depr.-building 30 000 (d) 6 200 Klein, capital Salary payable (e) 700 47000 Service revenue Klein, drawings 57 000 108 000 (a) 2000 Salary expense 25 400 700 Supplies expense 2 400 (b) (e) Depreciation expense- furniture 800 Depreciation expense- building 6 200 (c) (d) 5 Requirements 1 Journalise Klein Photography's closing entries at 30 June 2015. 2 Determine Klein Photography's ending Klein, capital balance at 30 June 2015