Given the following accounts, journalize the closing entries for September 30, 2017, and calculate the new ending balance for B. Bedford, Capital. (Click the icon to view the accounts.) Journalize the closing entries. (Record debits first, then credits. Exclude explanations from closing entries.) Begin by closing out the revenue account. Journal Entry Date Account Titles PR Dr. Cr. 2017 Sept. 30 || Cash B. Bedford, Capital B. Bedford, Withdrawals Cash Close out the exper Consulting Fees Income Summary Rent Expense Date Salaries Expense 2018 Supplies Expense Sept. PR Dr. Cr. Close out the Withdrawals account. Journal Entry Account Titles Date PR Dr. Cr. 201X Sept. Calculate the new ending balance for B. Bedford, Capital. B. Bedford (Beg.), Capital Plus: Less: B. Bedford (Ending), Capital Account Cash B. Bedford, Capital B. Bedford, Withdrawals Income Summary Consulting Fees Supplies Expense Salaries Expense Rent Expense Acct No. Ending Balance 110 2,500 Dr. 310 500 Cr. 311 230 Dr. 312 410 900 Cr. 510 40 Dr. 150 Dr. 520 530 100 Dr