On December 31 , after adjustments, Ponthieu Company's ledger contains the following account balances: Required: 1. Journalize the closing entries in the general journal. 2. Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze: What is the balance of the Salaries Expense account after closing entries are posted? Journalize the closing entries in the general journal. 2 Record the closing entry for expenses. 3 Record the closing entry for the balance of income summary. 4 Record the closing entry for the drawing account. Journalize the closing entries in the general journal. Journal entry worksheet Record the closing entry for revenue. Note: Enter debits before credits. Required 2 Post the closing entries to the general ledger accounts. Hint: Be sure to enter beginning balances. Analyze: What is the balance of the Salaries Expense account after closing entries are posted? Complete this question by entering your answers in the tabs below. What is the balance of the Salaries Expense account after closing entries are posted