Activity 1.a - Calculate post-closing ending balances Verify all ending balances for each specific account after closing entries are journalized and posted. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts! Retained Earnings Income Summary 6.500 14.100 Dec. 31 21,500 36,700 Adj. Bal. Dec 31 Dec 31 5,100 Dec. 31 7,600 Bal. Dec. 31 7,600 Accounts Receivable Service Revenue Dec. 31 10,300 Dec 31 16,900 16,900 Adj. Bal. Common Stock Interest Expense 45,400 Dec 31 Adj. Bal. 700 700 Dec. 31 Dividends Notes Payable Adj. Bal. 1,900 1,900 Dec 31 4,000 Dec. 31