Iccount Titles and Explanation Debit Rent Revenue 6,400 Service Revenue 65,000 Income Summary (To close revenue accounts) Income Summary 79,600 Salaries and Wages Expense Utilities Expense Depreciation Expense (To close expense accounts) \begin{tabular}{|c|c|c|c|} \hline I0. & Account nues & & \\ \hline 101 & Cash & $9,900 & \\ \hline 112 & Accounts Receivable & 9,200 & \\ \hline 157 & Equipment & 16,100 & \\ \hline 158 & Accumulated Depreciation-Equip. & & $7,400 \\ \hline 201 & Accounts Payable & & 4,900 \\ \hline 208 & Unearned Rent Revenue & & 1,700 \\ \hline 301 & Owner's Capital & & 45,500 \\ \hline 306 & Owner's Drawings & 16,100 & \\ \hline 400 & Service Revenue & & 65,000 \\ \hline 429 & Rent Revenue & & 6,400 \\ \hline 711 & Depreciation Expense & 8,900 & \\ \hline 726 & Salaries and Wages Expense & 55,700 & \\ \hline \end{tabular} Post to Owner's Capital and Income Summary accounts. (Post entries in the ord Enter negative amounts using elther a negative sign preceding the number e.g. -450 close revenue accounts) come Summary 79,600 Salaries and Wages Expense Utilities Expense Depreciation Expense close expense accounts) wner's Capital 8200 Income Summary close net income / (loss)) Iccount Titles and Explanation Debit Rent Revenue 6,400 Service Revenue 65,000 Income Summary (To close revenue accounts) Income Summary 79,600 Salaries and Wages Expense Utilities Expense Depreciation Expense (To close expense accounts) \begin{tabular}{|c|c|c|c|} \hline I0. & Account nues & & \\ \hline 101 & Cash & $9,900 & \\ \hline 112 & Accounts Receivable & 9,200 & \\ \hline 157 & Equipment & 16,100 & \\ \hline 158 & Accumulated Depreciation-Equip. & & $7,400 \\ \hline 201 & Accounts Payable & & 4,900 \\ \hline 208 & Unearned Rent Revenue & & 1,700 \\ \hline 301 & Owner's Capital & & 45,500 \\ \hline 306 & Owner's Drawings & 16,100 & \\ \hline 400 & Service Revenue & & 65,000 \\ \hline 429 & Rent Revenue & & 6,400 \\ \hline 711 & Depreciation Expense & 8,900 & \\ \hline 726 & Salaries and Wages Expense & 55,700 & \\ \hline \end{tabular} Post to Owner's Capital and Income Summary accounts. (Post entries in the ord Enter negative amounts using elther a negative sign preceding the number e.g. -450 close revenue accounts) come Summary 79,600 Salaries and Wages Expense Utilities Expense Depreciation Expense close expense accounts) wner's Capital 8200 Income Summary close net income / (loss))