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Data table e explanation on the la Requirement 1. Journalize the required closing entries for Rocky. (Record debits first, then credits. Seilect the explanation on the last linet of the journal entry table.) Start by closing the revenue accounts for the period. Do not close expenses; we will do this in the next step. Close expenses for the period. Close Income Summary. Calnse Witherrawals. Requirement 2. Determine the ending balance in the Rocky, Capital account. Close Withdrawals. Requirement 2. Determine the ending balance in the Rocky, Capital account. The capital balance at December 31, 2024 is