Requirement complete post closing entries

Salaries and Wages Expense Bal. 81,690 Adj. 3,293 Maintenance and Repairs Expense Bal. 29,050 Depreciation Expense Adj. 20,060 Retained Earnings Green Fees Revenue Bal. 5,959 Green Fees Revenue Bal. 5,959 Rent Revenue Account Titles and Explanation Debit Credit Dues Revenue 175657 Green Fees Revenue 5959 Rent Revenue Income Summary 199616 (To close revenue accounts) Income Summary Utilities Expenses Salaries and Wages Expense 84983 Maintenance and Repairs Expense Bad Debt Expense Depreciation Expense 20060 Insurance Expense (To close expense accounts) Income Summary Retained Earnings 1377 (To close net income / (loss)) Salaries and Wages Expense Bal. 81,690 Adj. 3,293 Maintenance and Repairs Expense Bal. 29,050 Depreciation Expense Adj. 20,060 Retained Earnings Green Fees Revenue Bal. 5,959 Green Fees Revenue Bal. 5,959 Rent Revenue Account Titles and Explanation Debit Credit Dues Revenue 175657 Green Fees Revenue 5959 Rent Revenue Income Summary 199616 (To close revenue accounts) Income Summary Utilities Expenses Salaries and Wages Expense 84983 Maintenance and Repairs Expense Bad Debt Expense Depreciation Expense 20060 Insurance Expense (To close expense accounts) Income Summary Retained Earnings 1377 (To close net income / (loss))