) Reference x Rel ed Date Debit Credit Ise Inco er! epi June 30 47,500 Clos (1) 47,500 June 30 55,300 Clos (2) 4,600 30,500 800 Accounts and Explanation Service Revenue Income Summary To close revenues Income Summary Insurance Expense Salaries Expense Supplies Expense Interest Expense Utilities Expense Depreciation Expense-Building To close expenses Estella, Capital Income Summary To close Income Summary 8,700 2,600 8,100 7,800 June 30 7800 Clos (3) Print Done Reference Rel sted se Income or June 30 55,300 Clos (2) 4,000 30,500 800 8,700 2 800 8,100 To close revenues Income Summary Insurance Expense Salaries Expense Supplies Expense Interest Expense Utilities Expense Depreciation Expense --Building To close expenses Estella, Capital Income Summary To close Income Summary Estella, Capital Estella, Withdrawals To close withdrawals 7,800 June 30 7,800 Clos (3) 26,600 June 30 26,600 Clos. (4) Print Done Cash Accounts Payable 10,300 Bal Bal 4,400 Service Revenue 47.500 Bar Accounts Receivable Interest Payable 8.700 Bal Insurance Expense 4.500 Bal 4,500 Bal Salaries Expense Office Supplies Salaries Payable 2.500 Bal Bal 1.600 Bal 30,500 Land Notes Payable 35,000 B Interest Expense 8,700 Bal 12,800 Bal Utilities Expense Building 81,000 Estella, Capital 41.500 Bal Bal Bal 2,600 Estella, Withdrawals Accumulated Depr.- Building 26,700 Bal Depreciation Expense-Building Bal 8,100 Bal 26.800 Income Summary ) Reference x Rel ed Date Debit Credit Ise Inco er! epi June 30 47,500 Clos (1) 47,500 June 30 55,300 Clos (2) 4,600 30,500 800 Accounts and Explanation Service Revenue Income Summary To close revenues Income Summary Insurance Expense Salaries Expense Supplies Expense Interest Expense Utilities Expense Depreciation Expense-Building To close expenses Estella, Capital Income Summary To close Income Summary 8,700 2,600 8,100 7,800 June 30 7800 Clos (3) Print Done Reference Rel sted se Income or June 30 55,300 Clos (2) 4,000 30,500 800 8,700 2 800 8,100 To close revenues Income Summary Insurance Expense Salaries Expense Supplies Expense Interest Expense Utilities Expense Depreciation Expense --Building To close expenses Estella, Capital Income Summary To close Income Summary Estella, Capital Estella, Withdrawals To close withdrawals 7,800 June 30 7,800 Clos (3) 26,600 June 30 26,600 Clos. (4) Print Done Cash Accounts Payable 10,300 Bal Bal 4,400 Service Revenue 47.500 Bar Accounts Receivable Interest Payable 8.700 Bal Insurance Expense 4.500 Bal 4,500 Bal Salaries Expense Office Supplies Salaries Payable 2.500 Bal Bal 1.600 Bal 30,500 Land Notes Payable 35,000 B Interest Expense 8,700 Bal 12,800 Bal Utilities Expense Building 81,000 Estella, Capital 41.500 Bal Bal Bal 2,600 Estella, Withdrawals Accumulated Depr.- Building 26,700 Bal Depreciation Expense-Building Bal 8,100 Bal 26.800 Income Summary
