Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Recordantan Clearant View Dollaumall Journal entry worksheet 1 N 3 4 > Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Transaction 2. Record entry Clear entry View general Journal Journal entry worksheet Record the entry to close income summary account. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general Journal Journal entry worksheet Record the entry to close the withdrawals account. Note: Enter debits before credits. General Journal Debit Credit Transaction 4 Record entry Clear entry View general journal Required 1 Required 2 Post the entries from Requirement 1 to the General Ledger accounts below. Use the transaction number from Requirement 1 as the date. 301: M. Muncel, Capital Debit Credit 622: Salaries Expense Debit Credit Date Date May 31 Balance 40,000 Balance 20,000 May 31 302: M. Muncel, Withdrawals Debit Credit 637: Insurance Expense Debit Credit Balance Date May 31 Date May 31 Balance 4,400 22,000 401: Services Revenue Debit Credit 640: Rent Expense Debit Credit Date May 31 Balance 76,000 Date May 31 Balance 8,400 603: Depreciation Expense Debit Credit 901: Income Summary Debit Credit Date Balance Date Balance May 31 15,000