Micnaers Esports Iutoring reported the following selected accounts in its June 30,2023 , financial records. (i.) (Click the icon to view the selected accounts and balances.) Required 1. Prepare the company's closing entries. Include explanations. 2. Prepare a T-account for Michael Lucas, Capital. What is the ending capital balance at June 30,2023 ? Requirement 1. Prepare the company's closing entries. Include explanations. Begin with recording the entry to close out the revenue accounts. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Leave unused cells blank.)