chapter 4: Completing the Ace EXERCISES: SET A Preparation of Closing Entries come statement accounts at the the required closing entries. Lew LO 2 E1A. Hamilton Realty Company's i amilt year, December 31, follow. Prepare ear December 31, follow. Prepare the required closing entries. Lewis Ha owner Credit $25,620 Debit Account Name Commission Revenue $8,110 1,200 4,260 915 Wages Expense Rent Expense Supplies Expense Insurance Expense 1,345 Depreciation Expense-Office Equipment 15,830 Total Expenses Net Income 9,790 Reversing Entries Campany follow