Record the entry to close income summary account. Note: Enter debits before credits. Record the entry to close the withdrawals account. Note: Enter debits before credits. Record the entry to close expense accounts. Note: Enter debits before credits. Prepare the December 31 post-closing trial balance. Note: The Owner, Capital account balance was $46,272 on Di of the prior year. Record the entry to close revenue accounts. Note: Enter debits before credits. Following are accounts and year-end adjusted balances of as of December 31