KLM Company began the current period with a $29,000 credit balance in the KLM, Capital account. At the end of the period, the company's adjusted account balances include the following temporary accounts with normal balances. $ Service fees earned Salaries expense Depreciation expense $ 90,000 Interest revenue 48,000 KLM, Withdrawals 9,400 Utilities expense 8,000 13,500 5,000 close the revenue and expense accounts Step 1: Close Revenues to Income Summary Debit Credit MARINA MAMA Step 2: Close Expenses to Income Summary Debit Credit HEREN MAMA Cinse income summary and withdrawals Close income summary and withdrawals Step 3: Close Income Summary to Capital Debit Credit Step 4: Close Withdrawals to Capital