Use the May 31 fiscal year-end information from the following ledger accounts (assume that all accounts have normal balances) Debit Debit PR 62 Debit Debit General Ledger Account Number 318 Salaries Expense Credit Balance Date 79,000 May 31 Account Number 319 Insurance Expense Credit Balance Date 48,000 May 31 Account Number 403 Rent Expense Credit Balance Date 139,198 May 31 Account Number 603 Income Summary Credit Balance Date 21.000 Retained Earnings Date PR May 31 G2 Dividends Date PR May 31 G2 Services Revenue Date PA Hay 31 62 Depreciation Expense Date PR May 31 G2 PA 62 Account Number 622 Credit Balance 39,5ee Account Number 637 Credit Balance 5,460 Account Number 646 Credit Balance 11,520 Account Number 901 Credit Balance Debit PR Debit Debit PR Debit (a) Prepare closing joumal entries from the above ledger accounts (b) Post the entries from Requirement () to the General Ledger accounts below Use the transaction number from Requirement (a) as the date Prepare closing journal entries from the above ledger accounts. View transaction list Journal entry worksheet