Selected accounts for Keeler Photography at December 31, 2018, follow: (Click the icon to view the selected accounts.) Requirements 1. Journalize Keeler Photography's closing entries at December 31, 2018. 2. Determine Keeler Photography's ending Keeler, Capital balance at December 31, 2018. Requirement 1. Joumalize Keeler Photography's closing entries at December 31, 2018. (Record debits first, then credits. Select the explanation on the last line of the journal entry Sable.) Start by closing revenues. Date Accounts and Explanation Service Revenue Dec. 31 Clas (1) Income Summary Debit Credit 41,000 41,000 To close revenues. Close expenses for the period. Date Accounts and Explanation Debit Credit Dec. 31 Income Summary Clos. (2) Supplies Expense