Requirement 5. T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the T-accounts Use "Clos" and the corresponding number as shown in the journal entry as posting references -"Clos:(17". "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 "* 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 Accounts and Explanation service Revenue Income Summary June 30 Clos (1) 49.200 49200 To close revenues June 30 57.150 Clos (2) 4,800 33.800 250 Income Summary Insurance Expense Salaries Expense Supplies Expense interest Expense Utilities Expense Depreciation Expense-Bulding To close expenses 8.000 2,000 8.300 June 30 7950 Clos (3) Retnined Earnings Income Summary To close Income Summary 7.950 June 30 Retained Earnings 27 200 ! Clos (4) Dividends 27,200 To close Dividends. Cash Aco Pay 410 Service CO 42 10 00 410 0 00 Access Belle 8.00 Our Sale 30 3 00 20 Ba Pre med Ses Experts 2.0 si 200 2.70 0 Land Mats Payable interest Expense 300 00 0.00 0 00 124 00 Building Com pe 100 200 0 00 Depreciation Expense- DV Accumulated Dept- 2.3 2220 a Ewing Bal IS