Efficient Office Systems uses a perpetual inventory system. The adjusted trial balance of Efficient Office Systems at March 31, 2024, follows: (Click the icon to view the adjusted trial balance.) Read the requirements. Requirement 1. Journalize the required closing entries at March 31, 2024. (Record debits first, then credits. Select the explanation on the last line of the journal entry table Start by closing revenues. Do not close expenses or contra-revenue accounts; we will do this in the next step. Date Mar. 31 Clos. (1) Accounts and Explanation. Debit Credit Close expenses and other temporary accounts for the period. Date Accounts and Explanation Debit Credit Mar. 311 Clos. (2) Close Income Summary Chabit