The Ice Cream Shop purchased furniture on February 1, 2021 for $16,800. The furniture will be used for six years. The company's year-end is April 30, 2021. REQUIRED: Using the straight-line depreciation method, prepare the general journal entry to record the depreciation for the year ending April 30, 2021. GENERAL JOURNAL DATE ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT Complete on the Excel DATA Sheet to Question D (2 Marks) Jim Oak owns a machine shop called Oak Company. After closing all revenues and expenses, the Income Summary account had a $39,000 debit balance. REQUIRED: Prepare the general journal entry to close the Income Summary account at the year-end December 31, 2021. DATE ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT