General oural Ledgers Prepare the closing entries. View transaction list Journal entry worksheet 4 Record the closing entry for revenue. Note: Enter debits before credits. Credit Debit Date General Journal Mar 31, 2019 Record entry Clear entry View general journal Journal entry worksheet 4 Record the closing entry for expenses. Note: Enter debits before credits. General Journal Debit Date Credit Mar 31, 2019 Record entry Clear entry View general journal Journal entry worksheet 4 Record the closing entry for the balance of income summary. Note: Enter debits before credits. Credit Date General Journal Debit Mar 31, 2019 Record entry Clear entry View general journal Journal entry worksheet 4 Record the closing entry for the drawing account. Note: Enter debits before credits. Credit Date General Journal Debit Mar 31, 2019 Record entry Clear entry View general journal Post the transactions in to the appropriate ledger accounts. Hint: Be sure to enter beginning balances Aretha Hinkle, Capital Aretha Hinkle, Drawing Account No. 301 Account No. 302 Debit Date Debit Credit Balance Date Credit Balance Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Account No. 401 Income Summary Account No. 399 Fees Income Debit Date Debit Credit Balance Date Credit Balance Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Depreciation Expense-Equipment Account No. 510 Insurance Expense Account No. 511 Debit Date Debit Credit Balance Date Credit Balance Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Rent Expense Account No. 514 Salaries Expense Account No. 517 Debit Credit Credit Date Debit Balance Date Balance Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Telephone Expense Supplies Expense Account No. 518 Account No. 519 Debit Debit Date Credit Balance Date Credit Balance Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Mar 31, 2019 Utilities Expense Account No. 523 Debit Credit Date Balance Mar 31, 2019 Mar 31, 2019