Post the closing entries to the T-accounts. Use "Clos." and the corresponding number as shown in the journal entry as posting references-"Clos. (1)". "Clos (2)", etc. The adjusted balance of each account has been entered for you. Post any closing entries to the accounts and then calculate the post-closing balance ("Bal.") of each account (including those that were not closed). For any accounts with a zero balance after closing, enter a "' on 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 (third) line of the account. (Abbreviations used: Depr. = Depreciation: Equip. - Equipment.) Review the closing journal entries you prepared above. Cash Service Revenue - X Accounts Payable 8,600 Bal Closing journal entries Bal. 12.490 22,400 Bal. Date Accounts and Explanation Debit Credit Accounts Receivable Salaries Payable Salaries Expense Dec. 31 22.400 Ball 12,500 260 Bal. 2.860 Clos. (1) 22.400 Dec. 31 4,840 Rent Expense Prepaid Rent 1,800 Unearned Revenue 1,600 Bal Clos. (2) 2.880 Bal Bal. 210 210 Service Revenue Income Summary To close revenue Income Summary Salaries Expense Rent Expense Depreciation Expense-Equipment Supplies Expense To close expenses Income Summary Whitticker, Capital To close Income Summary 370 1.200 Office Supplies Whitticker, Capital Depreciation Expense-Equip. 370 Bal. 1,300 27,800 Bal. Bal. Dec. 31 17.760 Clos. (3) 17.760 Dec. 31 Whitticker, Capital 3.500 Equipment Whitticker, Withdrawals Clos. (4) 3.500 Supplies Expense 1,200 Bal. 33,000 Whitticker, Withdrawals To close withdrawals. Bal. 3.500 Bal Print Done Done Accumulated Depr.-Equip. Income Summary 10.370 Bal