The following balances appear on the books of Thia Tomas Enterprises: Tomas, Capital, $29,100; Tomas, Withdrawals, $8,100; Income Summary, $0; Service Revenue, $23,200; Salaries Expense, $6,700; Rent Expense, $4,400; and Advertising Expense, $2,500. All accounts have normal balances. Read the requirements. Adj. Bal. Advertising Expense 2,500 Close all the expense accounts for the period and calculate the post-closing balance ("Bal.") of each expense account and the Service Revenue account. For any account with a zero balance after closing, enter a "0" on the normal side of the account. For Income Summary, calculate and enter the balance ("Bal.") before posting the entry to close out the Income Summary account. Do not close the Income Summary account in this step. Tomas, Capital 29,100 Adj. Bal. Clos. Service Revenue 23,200 23,200 Adj. Bal. Tomas, Withdrawals Adj. Bal. 8,100 Adj. Bal. Salaries Expense 6,700 Income Summary Rent Expense 23,200 Clos. Adj. Bal. 4,400 Adj. Bal. Advertising Expense 2,500