Requirement 5. T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the T-accounts. Use Close and the corresponding number as shown in the journal entry as posting references -"Clos:(1). "Clos (2)", etc. The adjusted balance of each account has been entered for you. 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 after closing, enter a "o" on the normal side of the account. For income Summary, calculate and enter the balance ("Bal.") before posting the entry to close out 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 Date Debit Credit June 30 48.200 Accounts and Explanation Service Revenue income Summary To close revenues Clos (1) 49.200 June 30 income Summary 57.150 Clos (2) 4,800 33.800 250 insurance Expense Salaries Expense Supplies Expense interest Expense Utilities Expense Depreciation Expense-Building To close expenses 8,000 2.000 8,300 June 30 7.950 Clos (3) Retnined Earnings incomo Summary To close Income Summary 11- 7,950 June 30 Retained Eamings 27 200 Clos (4) Dividends 27,200 To close Dividends