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PART 9: Post and Close All Accounts T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for all accounts. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries (REID) as post references and include Bal, references where appropriate. For the income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account. Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec 31 Service Revenue 28.900 Dec 31 come Summary Income Summary 2900 Sales Expense Usene Rantan Supplies Expense Debit Date Accounts and Explanation Credit Date Debit Accounts and Explanation Credit Dec 31 21.00 andang Dec 31 income summary 21080 Retained Emings Bhd Retained Earnings Dividends 0 Bal 4,500 Income Summary Service Revenue 28,900 Bal Accounts Receivable 40,770 2,700 Office Supplies Prepaid Insurance Accumulated Depreciation - Furniture 11 500 200 Salaries Expense Depreciation Expanse Furniture 5,000 Insurance Expense Utilities Expens Rent Experte Supplies Expense 1,300 1000 Common Stock L N 33,100 Bat 33,100 Bal. Bal