Font B D CLOSING JOURNAL ENTRIES -Mat Tor Consulting Inc DATE ACCOUNT DEBIT CREDIT 31-Jan Service Revenue 36,145 4 Income Summary 36,145 31-Jan Income Summary 49,881 8 Salaries Expense 36,145 2 920 Supplies Expense 10.557 1,986 13 165 13 95 Reutlxpense 9 Utilities Exporn Inicrest Expense Deprecation Exp Computer Equip Deprecation Exp Office Furniture 12 31-Income Smary Reine Earning 5 -13,736 Son Hemed E -13.736 1500 1500 o F 14 75 2 16 $