Requirement 8. Journalize the closing entries and post to the T-accounts. Begin by journalizing the closing entries. (Record debits first, then credits. Exclude explanations from journal entries.) Start by closing revenues. Review the Income Statement columns of the worksheet completed in Requirement Debit Credit Date Accounts Doc. 31 Service Revenue Clos. (1) Income Summary Mitchel Delivery Service Worksheet (Partial) December 31, 2016 Income Statement Debit Credit Account Title od Cash .90 en Accounts Receivable Office Supplies Prepaid Insurance Truck Acc. Dep. Truck Accounts Payable Salaries Payable Unearned Revenue Mitchel, Capital Mitchel, Withdr. 18,050 Service Revenue Che Print Done rksheet Prepaid Insurance Truck Acc. Dep.-Truck Accounts Payable Salaries Payable Unearned Revenue Mitchel, Capital Mitchel, Withdr. Service Revenue Salaries Expense Dep. Exp.Truck Insurance Expense Fuel Expense Rent Expense Supplies Expense 18,050 2,600 150 150 200 2,100 250 5,450 18,050 Net income or loss 12,60 18,050 18,050 Drint Dono