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

$\backslash$table$[[\backslash$table$[[$M$.$ Muncel, Capital$],[$Dated$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$General$],[$Number $301],[$Balance$]],\backslash$table$[[$Ledger$],[$Salaries Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account N$],[$Credit$]],\backslash$table$[[$Number $622],[$Balance$]]],[$May $31,$G$2,,,84,000,$May $31,$G$2,,,42,000],[\backslash$table$[[$M$.$ Muncel, Withdrawals$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account$],[$Credit$]],\backslash$table$[[$Number $302],[$Balance$]],\backslash$table$[[$Insurance Expense$],[$Date$]],$PR$,$Debit,$\backslash$table$[[$Account I$],[$Credit$]],\backslash$table$[[$Number $637],[$Balance$]]],[$May $31,$G$2,,,50,000,$May $31,$G$2,,,3,900],[\backslash$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 I$],[$Credit$]],\backslash$table$[[$Number $640],[$Balance$]]],[$May $31,$G$2,,,148,008,$May $31,$G$2,,,8,400],[\backslash$table$[[$Depreciation Expense$],[$Date$],[$May $31]],$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$]]]]$

$($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.