Journal entry worksheet Record the closing entry for the balance of income summary. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. What is the balance of the Salaries Expense account after closing entries are On December 31, after adjustments, Gonzalez Company's ledger contains the following account balances: Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Journal entry worksheet Record the closing entry for revenue. Note: Enter debits before credits. Journal entry worksheet 1 Record the closing entry for the drawing account. Note: Enter debits before credits