Following are Income Statement columns from a 10-column work sheet for Brown's Bike Rental Company. Account Title Rental revenue Salaries expense Insurance expense Debit Credit 141,000 62,604 8,883 Supplies expense Bike repair expense Depreciation expense-Bikes 20,727 4,371 26,931 (1) Determine the amount that should be entered on the net income line of the work sheet. (2) Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the amount that should be entered on the net income line of the work sheet.