Spicer Inc: showed the following alphabetized list of acjusted account balances at December 31. 2027 The company uses an income summary account in the closing process. Required: 1. Assuming normal balances, prepare the closing entries at December 31,2023 , the company's year-end Journal entry worksheet 4 Record to close the revenue account to the income summary. Notei Enter debits belore credits. Journal entry worksheet Record to close the revenue account to the income summary. Noter Enter debits befpere-eredts. 2. Calculate the post-closing balance in Retained Earnings at December 31, 2023. (Amounts to be deducted should be indicated by a minus sign.)