QULULIUN JI PUNIL Journalize step 1 of the cclosing of accounts for the company below. Journal entry example; Cash 100dr A/R 100cr Debit Credit $ 3,600 8,500 26,000 $ 8,250 101 106 153 154 193 201 209 233 301 302 13,200 Cash. Accounts receivable............ Trucks Accumulated depreciation, trucks.... Franchise....... Accounts payable.... Salaries payable.... Unearned revenue.... Sid Willard, capital Sid Willard, withdrawals. Plumbing revenue...... Depreciation expense, trucks. Salaries expense. Rent expense... Advertising expense......... Income summary ........ Totals............... 9,600 3,200 1,300 29,100 9,600 611 42,050 640 677 901 4,900 17,800 3,000 6,900 $93,500 $93,500