Name: The selected accounts and balances for Big Valley, Ine. after adjusting entries as of December 31. 2018. 4) repare the necessary closing entries for this company Balance $50,000 Credit $1,000 Debit Account Owner, Capital Service Revenue Salaries Expense Insurance Expense Owner, Withdrawals $100,000 Credit $60,000 Debit $1,000 Debit $5,000 Debit $7,500 Debit Utilities Expense Depreciation Expense Income Summary $0 Credit Debit