Use the second photo to fill in the blanks on first photo.

Post the closing entries and balance the accounts. (Post entries in the order of journal entries p Owner's Capital No. 301 12/31 12/31 12/31 Bal. ' 12/31 12/31 Owner's Drawings No. 306 Income Summary No. 350 Service Revenue No. 400 Maintenance and Repairs Expense No. 622 Depreciation Expense Insurance Expense No. 722 Salaries and Wages Expense No. 726 Utilities Expense No. 732