From the T accounts below, journalize the necessary closing entries in good fornm. per entry) Advertising Expense 900 500 2,500 2,300 12,000 J. Cole, Withdrawals 200 JOURNAL- -T-Credit PR Debit Date Account Title and Description PART III TABLE COMPLETION In the first space below, indicate whether each account is a real or nominal account using (R) Real Account and (N) Nominal Account. In the second space below, indicate by an (X) if the account should be closed. (Two points per line) -N- .0. Advertising Expense 1. Salaries Payable 2. Withdrawals 3. Accounts Receivable 4. Accumulated Depreciation 5. Income Summary 6. Prepaid Rent 7. Service Fees 8. Salaries Expense Copyright 2007 by Prentice Hall, Inc