Joe's Pool Service had the following selected accounts and normal balances listed on its December 31 adjusted trial balance: Click the icon to view the accounts and balances.) Joumalize the closing entries for Joe's Pool Service. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) GALLE Data Accounts and Explanation Debit Credit Dec. 31 Close all the expense accounts for the period Date Accounts and Explanation Debit Credit Dec 31 Close Income Summary Date Accounts and Explanation Debit Credit Dec. 31 Close withdrawals Date Accounts and Explanation Debit Credit Dec 31 X Data table $ $ Service Revenue Accounts Payable Salaries Expense Joe, Capital Utilities Expenso Cash Depreciation Expense-Equipment Land 71,000 4,600 25,000 206,150 17,000 116,500 6,900 48,000 Insurance Expense Supplies Expense Equipment Joe, Withdrawals Office Supplies Salarios Payable Accumulated Depreciation--Equipment 26,000 700 42,000 29,000 550 2,900 27,000