Set up T-accounts for the following accounts and amounts with normal balances as of December 31: 

K. Korver, Capital $18,000; 

K. Korver, Withdrawals $2,000; 

Services Revenue $33,000; 

Salaries Expense $25,000; 

Rent Expense $3,000; and Income Summary $0. 

(1) Post closing entries to each account’s T-account. 

(2) Compute the ending balance of each T-account.