Use the May $31$ ?fiscal year$-$end information from the following ledger accounts $($assume that all accounts have normal balances$).$

$\backslash$table$[[\backslash$table$[[$Retained Earnings$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$General$],[$Number $318],[$Balance$]],\backslash$table$[[$Ledger$],[$Salaries Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $622],[$Balance$]]],[$May $31,$G$2,,,40,000,$May $31,$G$2,,,20,000],[\backslash$table$[[$Dividends$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $319],[$Balance$]],\backslash$table$[[$Insurance Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $637],[$Balance$]]],[$May $31,G2,,,22,000,$May $31,62,,,4,400],[\backslash$table$[[$Services Revenue$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $403],[$Balance$]],\backslash$table$[[$Rent Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $640],[$Balance$]]],[$May $31,G2,,,76,000,$May $31,62,,,8,400],[\backslash$table$[[$Depreciation Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $603],[$Balance$]],\backslash$table$[[$Income Summary$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $901],[$Balance$]]],[$May $31,$G$2,,,15,000,,,,,]]$

$($a$)$ ?Prepare closing journal entries from the above ledger accounts.

$($b$)$ ?Post the entries from Requirement $($a$)$ ?to the General Ledger accounts below. Use the transaction number from Requirement $($a$)$ ?as the date.