Requirement 4. Journalize and post the closing entries. Omit explanations. Denote each closing amount as Clo and each balance as Bal. After posting all closing entries, prove the equality of debits and credits in the ledger by preparing a post-closing trial balance. Begin by journalizing the closing entries Omit explanations (Record debits first, then credits. Exclude explanations from any journal entries.) Start by closing revenues Date Jan 311 Clo. (1) Close expenses for the month Date Jan 31 Clo. (2) Close Income Summary Date Jan 311 Clo. (3) Accounts Debit Credit Accounts Debit Credit Accounts Debit Credit Enter the entries. Use "Clo" and the corresponding number as shown in the journal entry as posting references-"Clo (1)", "Clo (2)", etc. Post any closing entries to the accounts and then calculate the post-closing balance ("Bal") of each account (including those that were not closed). For any accounts with a zero balance adjusted balance and/or post- closing balance, select the posting reference and enter a "0" on the appropriate side of the account. Post the entry to close Income Summary account on the same line as you entered the balance prior to closing (the second line) and then show the post-closing balance ("Bal") on the last (third) line of the account (For any accounts with a zero adjusted and/or post-closing balance, select a posting reference and enter a "0" on the normal side of the T-account.) Cashi Accounts Payable Sales Revenue