Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances). Retained Earnings Date May 31 Dividends Date May 31 Services Revenue PR G2 PR G2 Date May 31 Depreciation Expense Date: May 31 PR 62 PR G2 Debit Debit Debit Debit General Ledger Account Number 318 Salaries Expense Credit Balance: 76,000 Account Number 319 Credit Balance 49,000 Account Number 403 Credit Balance 133,912 Account Number 603 Credit Balance 17,000 Date May 31 Insurance Expense Date May 31 Rent Expense Date May 31 Income Summary Date PR G2 PR G2 PR 62 PR Debit Debit Account Number 622 Credit Balance 38,000 Debit Account Number 637 Credit Balance 4,420 Account Number 640 Debit Credit Balance 9,440 Account Number 981 Credit 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.