From the following T accounts, journalize the four closing entries on December 31, 2021. B (Click the icon to view the accounts.) Accounts Journalize the closing entries. Begin by closing the revenue account. (Record debits first, then credits. Explanations are not required. Abbre Journal Entry J. Kody, Capital Rent Expense Date Account Titles PR Dr. Cr. 24,000 3,000 2021 Dec J Kody, Withdrawals 3,500 Wages Expense 7.900 Income Summary Insurance Expense 3.300 Close the expense accounts Journal Entry Depreciation Expense. Office Equipment PR Dr. Cr. Fees Earned Date Account Titles 40.000 1.800 2021 Dec Next Print Done 9:18 AM Close the Income Summary Journal Entry Date Account Titles PR Dr. 2021 Cr. Dec Close the Withdrawals account Journal Entry Date Account Titles PR 2021 Dr. Dec