Record the entry to close the expense accounts. Note: Enter debits before credits. Laker Incorporated's fiscal year-end is December 31,2024 . The following is an a trial balance as of December 31. Required: 1. Prepare the necessary closing entries. 2. Calculate the ending balance of Retained Earnings. 3. Prepare a post-closing tri balance Record the entry to close the revenue accounts. Note: Enter debits before credits. Note: Enter debits before credits