From the following T accounts, journalize the four closing entries on July 31, 2017 3(Click the icon to view the accounts.) i Data Table J. Kris, Capital Rent Expense 6,000 18,800 Journalize the closing entries. (Record debits first, then credits. Exclude explanations from journal entries.) Begin by closing out the revenue account. Journal Entry Date Account Titles Dr. - Cr. 2018 July 31 PR J. Kris, Withdrawals 3,000 Wage Expense 6,500 Income Summary Insurance Expense 3,300 Fees Earned Depr. Expense, Office Equipment 1,300 38,000