The year-end trial balance for Proper Printers is shown below: Proper Printers Trial Balance For the period ending December 31, 2010 Account# Account Title DR CR 101 Cash 11,000 Accounts 105 6,000 Receivable 110 Prepaid Insurance 4,000 200 Accounts Payable 3,000 205 Unearned Revenue 5,000 300 Capital Account 9,400 305 Owner's Drawing 1,300 401 Service Revenue 9,000 510 Insurance Expense 1,600 520 Rent Expense 2,100 Depreciation 530 400 Expense Totals 26,400 26,400 a) Prepare the journal entry to close the revenue accounts to the Income Summary account on December 31, 2010 Date Dec Description DR CR 31 To close the revenue accounts List the accounts in the order shown on the trial balance. b) Prepare the journal entry to close the expense accounts to the Income Summary account on December 31, 2010 Description DR Date Dec 31 To close the expense c) Prepare the journal entry to close the Income Summary account to the Owner's Capital Account on D Description DR CR Date Dec To close the income summary account d) Prepare the journal entry to close the Owner's Drawing account to the Capital Account on December 31, Description DR CR Date Dec 31 To close the owner's drawing account