Marty's Bowling Alley's adjusted trial balance as of December 31, 2024, is presented below: (Click the icon to view the adjusted trial balance.) Read the requirements. Requirement 1. Prepare the closing entries for Marty's Bowling Alley. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Start by closing revenues. Date Dec. 31 Clos. (1) Close expenses for the period. Date Dec. 31 Clos. (2) Close Income Summary. Date Dec. 31 Clos. (3) Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit