Requirement 2. Prepare the closing entries. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Start by closing revenues. Close expenses for the period. Close Income Summary. Close withdrawals. Requirement 1. Complete the worksheet for Walker Veterinary Hospital. Complete the worksheet by preparing the Income Statement and Balance Sheet columns. Be sure to calculate the total debits and credits in each step. Data table Requirement 3 . Prepare a post-closing trial balance