Spicer Inc showed the following alphabetized list of adjusted account balances at December 31, 2023; The company uses an income summary account in the closing process. Required: Required: 1. Assuming normal balances, prepare the closing entries at December 31, 2023, the company's year-end. 2. Calculate the post-closing balance in Retained Eamings at December 31, 2023. (Amounts to be deducted should be indicated by a ninus sign.)