Listed below are the account titles for Hays Secretarial Services, each Identified by a letter. Following the accounts is a list of the closing entries. Using the identifying letters, Indicate the accounts) to be debited and credited in each closing entry. A. Cash in Bank E. Marko Hays, Capital 1. Miscellaneous Expense B Accounts Receivable F. Mariko Hays. Withdrawals J. Rent Expense C. Computer Equipment G. Income Summary K. Suppiles Expense D Accounts Payable H. Fees L. Utilities Expense 2. Record the closing entry for the revenue account. Debit (Click to select) Credit (Click to select) 3. Record the closing entry for the expense accounts. Debit (Click to select) Credit (Click to select) 4. Record the closing entry for the income Summary account (assume net Income). Debit [Click to select) Credit (Click to select) 5. Record the closing entry for the withdrawals account. Debit Click to select) Credit (Click to select)