Post the closing entries. (Postentries in the order of joumal entries presented in the previous part.) \begin{tabular}{|cccc|} \hline & & Income Summary \\ \hline Date & Explanation & Ref. & Debit \\ \hline Dec.31 & Closing entry J14 & \\ \hline \end{tabular} Dec.31 Closing entry J14 Dec.31 Closing entry J14 \begin{tabular}{|lll|} \hline & & Service Revenue \\ \hline Date Explanation Ref. & Debit \\ Dec.31 Balance & n \end{tabular} Dec.31 Closing entry 114 Dec. 31 Closing entry J14 \begin{tabular}{|cccccc|} \hline & & \multicolumn{2}{c}{ Supplies Expense } & No. 631 \\ \hline Date & Explanation & Ref. & Debit & Credit & Balance \\ \hline Dec. 31 & Balance & & & & \\ \hline \end{tabular} Dec. 31 Closing entry J14 Dec.31 Balance Dec: 31 Closing entry J14 Dec. 31 Closing entry J14 Dec.31 Closing entry J14 \begin{tabular}{|l|c|} \hline & Interest Expense \\ \hline Date Explanation Ref. & Debit \\ \hline Dec. 31 Balance & \\ \hline \end{tabular} No. 905 Balance No. 726 Dec. 31 Closing entry 114 NGUYEN COMPANY Owner's Equity Statement For the Year Ended December 31, 2022 $13000 eTextbook and Media List of Accounts Assets \begin{tabular}{l} Current Assets \\ Cash \\ Accounts Receivable \\ \hline \end{tabular} Total Current Assets 1500 Property. Plant and Equipment Equipment Less v: Accumulated Depreciation- Equipment 2000 5 TotalAssets 27000 Liabilities and Owner's Equity Accounts Payable Salaries and Wages Payable Interest Payable Total Current Liabilities Long-term Liabilities Notes Payable Total Liabilities Owner's Equity Owner's Capital Total Liabilities and Owner's Equity eTextbook and Media Assistance Used \begin{tabular}{|l|} \hline 3600 \\ \hline \end{tabular} Date Account Titles and Explanation Dec. 31 Service Revenue 61000 (To close revenue account) Dec. 31 Income Summary Supplies Expense Depreciation Expense Insurance Expense Salaries and Wages Expense Advertising Expense- 28000 Interest Expense (To close expense accounts) Interest Expense (To close expense accounts) Dec. 31 Income Summary Owner's Capital 10300 (To close net income / (loss)) Dec. 31 Owner's Capital Owner's Drawings 7600