From the following posted T accounts, reconstruct the closing journal entries for December 31, 201X. (Click the icon to view the accounts.) Reconstruct the closing journal entries. (Record debits first, then credits. Exclude explanations from journal entries.) Begin by closing the revenue account. Journal Entry Account Titles Date PR Dr. Cr. 201X Dec. Close the expense accounts. Journal Entry Account Titles Date PR Dr. Cr. 201X Dec. Close Income Summary Journal Entry Account Titles Date PR Dr. Cr. 2018 Dec. Close the Withdrawals account. Journal Entry Account Titles PR Dr. Cr. Date 2017 Dec. 20 Data Table Insurance Expense 200 Closing Withdrawals M. Fadden, Capital 500 3,000 (Dec. 1) 100 Net Income 200 M. Fadden, Withdrawals 500 Closing Wage Expene 900 Closing 500 900 Income Summary 2,200 Revenue 100 Balance Rent Expense 800 Closing 2,300 Expenses Closing 800 100 Salon Fees 2,300 Depreciation Expense, Equipment 300 Closing 300 Closing 2,300 Print Done