On December 31 the Income Summary account of Cook Company has a debit balance of $18,050 after revenue of $49,200 and expenses of $67.250 were closed to the account. Maria Cook, Drawing has a debit balance of $23,400 and Maria Cook, Capital has a credit balance of $84,500 Record the journal entries necessary to complete closing the accounts. Post the closing entries to the Marla Cook, Capital account Complete this question by entering your answers in the tabs below. General Journal General Ledger Record the journal entries necessary to complete closing the accounts. View transaction list Journal entry worksheet 3 of 31 :