Given the following accounts, journalize the closing entries for September 30, 201X, and calculate the new ending balance for B. Burnett, Capital. (Click the icon to view the accounts.) Juumake me Clusinyenes. (Recurves, en credits. Latique explanations from Cusing envies.) Begin by closing out the revenue account. Date 201X Sept. Close out the expense accounts. Date 201X Sept. Close out Income Summary. Date 201X Sept. Journal Entry Account Titles PR Dr. Cr. Data table Journal Entry Account Titles PR Dr. Cr. Account Acct No. Ending Balance Cash 110 2,400 Dr. B. Burnett, Capital 310 600 Cr B. Burnett, Withdrawals 311 240 Dr. Income Summary 312 Consulting Fees 410 1,100 Cr. Supplies Expense 510 20 Dr. Salaries Expense 520 350 Dr. Rent Expense 530 275 Dr. Journal Entry Account Titles PR Dr. Cr. Close out the Withdrawals account. Date 201X Sept. Journal Entry Account Titles PR Dr. Cr. Calculate the new ending balance for B. Burnett, Capital. B. Burnett (Beg), Capital Plus: Less: B. Burnett (Ending), Capital Print Done