These Income Statement columns from a 10-column work sheet are for Brown's Bike Rental Company. Debit Credit 145,000 Rent earned Salaries expense Insurance expense Office supplies expense Bike repair expense Depreciation expense-Bikes 64,380 9,135 21,315 4,495 27,695 (1) Determine the amount that should be entered on the net income line of the work sheet. (2) Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the amount that should be entered on the net income line of the work sheet. Required 2 > Journal entry worksheet ABC Record the entry to close revenue accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal Journal entry worksheet A B Record the entry to close income summary account. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal