PR Debit Balance G2 81,000 Dividends Date Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances). Retained Earnings Date May 31 General Ledger Account Number 318 Credit Account Number 622 Credit Balance Salaries Expense Date May 31 PR Debit G2 40,500 PR Debit Account Number 319 Credit Insurance Expense Account Number 637 Balance May 31 G2 47,000 Date May 31.1 PR Debit Credit Balance G2 3,380 Services Revenue Date: PR Debit Account Number 403 Credit Rent Expense Balance Date PR Debit Account Number 640 Credit Balance May 31 G2 142,722 May 311 G2 7,360 Depreciation Expense Date May 31 PR G2 Debit Account Number 603 Credit: Income Summary Account Number 901 Balance Date PR Debit Credit Balance 13,000 (a) Prepare closing journal entries from the above ledger accounts. (b) Post the entries from Requirement (a) to the General Ledger accounts below. Use the transaction number from Requirement (a) as the date.