On April 1, Rita Griffin created a new travel agency, Griffin Travel. The following transactions occurred during the company's first month. April 2 Griffin invested $45,000 cash and computer equipment worth $15,600 in the company in exchange for its common stock. April 3 The company rented furnished office space by paying $2,500 cash for the first month's (April) rent. April 4 The company purchased $1,200 of office supplies for cash. April 10 The company paid $2,160 cash for a 12-month insurance policy. Coverage begins on April 11. April 14 The company paid $1,680 cash for two weeks' salaries earned by employees. April 24 The company collected $22,000 cash for commissions revenue. April 28 The company paid $1,680 cash for two weeks' salaries earned by employees. April 29 The company paid $800 cash for minor repairs to computer equipment. April 30 The company paid $400 cash for this month's telephone bill. April 30 The company paid $1,800 cash in dividends. Information for month-end adjustments follows: a. Prepaid insurance of $120 expired this month. b. At the end of the month, $950 of office supplies are still available. c. This month's depreciation on computer equipment is $260. d. Employees earned $672 of unpaid and unrecorded salaries as of month-end. e. The company earned $1,800 of commissions revenue that is not yet recorded at month-end.

Could Someone,

Record the entry to close the revenue account(s).

Record the entry to close the expense account(s).

Record the entry to close Income summary.

Record the entry to close the owner's withdrawals account.