Post the closing entries to the accounts. Use Clos" and the corresponding number as shown in the journal entry as posting references"Clos (1. Clos.cz", etc. The adjusted balance of each account has been entered for you. Post any closing entries to the accounts and then calculate the post-dosing balance (Bal.") of each account (including those that were not closed). For any accounts with a zero balance ater dosing, enter a 'uon the normal side of the account. For Income Summary calculate and enter the balance ("Bal") before posting the entry to close out the account. Post the entry to close Income Summary account on the same line as you entered the balance prior to closing the second line) and then show the post-closing balance ("Bal") on the last thind) line of the account Review the closing.jumal entries you prepared above Cash Accounts Payable Service Revenue Ball 28.060 o Bal Clos (1) 21,850 21,850 Bal. Bal 28,060 O Bol O Bol Salaries Payable 1,000 Bal 1.000 B Closing journal entries Accounts Receivable 2.750 Accounts Credit Bal Unearned Revenue 300l 300 B. Bal Bal Salaries Expense 2.000 2.000 Clos 0 Debit 21.850 Bal 2.750 Dale Dec. 31 Clos (1) Dec 31 Clos (2) 21.850 4240 Orice Supplies 300 300 Common Stock 25,000 Bal Depreciation Expense Truck 150 150 Close Bal Bal Bol Service Revenue Income Summary Income Summary Salaries Expense Depreciation Expense Insurance Expense Fuel Expense Rent pense Supplies Expense income Summary Retained Earnings Retained aming Dividende 2.000 150 150 300 1.200 25.000 B Retained Earning Prepaid Insurance 750 al Insurance Expense 150 150 Cloud 0 17.610 750 Cos (4) 2,200 17.610 Clos) 15.410 B 17.610 Dec 31 Clos (3) Dec. 31 Clos (6) 2.200 2.200 Truck 10.000 BM Bal Bal Dividende 2.200 2.200 Clos(4) Bal Bal Fuel Expense 300 0 Done 10.000 Bal Accumulated Depreciation-Truck 150 Bal 150 Bol Clos Clos (3) Income Summary 4.240 21.850 Clos (1) 17,610 IB O Bal Rent Expense 1.200 1.200 Clos (2) 0 Bal Supplies Expense 440 440 Clos (2) 0 Bal