gnment Dec 31 Service Revenue 59,800 Income Summary 59,800 (To dose revenue account.) 379001 Dec. 31 Income Summary Income Summary Maintenance and Repairs Expense 1,600 Salaries and Wages Expense 1 30,100 Utilities Expense 1,4001 Insurance Expense 1,900 Depreciation Expense 2,900 (To close expense accounts.) Dec. 31 Income Summary 21900 Retained Earnings (To cose net income / (loss).) Dec. 31 Retained Earnings I 19,000/ l a Dividends 19,000 Post the closing entries and balance the accounts (Post entries in the order of journal arsented in the previous pa Retained Earnings No. 320 12/31 Bal. :) 19000 Dividends No. 332 Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Maintenance and Repairs Expense No. 622 Depreciation Expense No. 711 Insurance Expense No. 722 Salaries and Wages Expense Mo. 726 Utilities Expense No. 732