Journalize and post the closing entries and complete process:

Information from previous questions:

Ashley Williams opened Ashleys Maids Cleaning Service on July 1, 2017. During July, the company completed the following transactions.

July	1		Invested $15,500 cash in the business.
	1		Purchased a used truck for $10,700, paying $2,800 cash and the balance on account.
	3		Purchased cleaning supplies for $800 on account.
	5		Paid $2,304 on a one-year insurance policy, effective July 1.
	12		Billed customers $3,500 for cleaning services.
	18		Paid $1,300 of amount owed on truck, and $230 of amount owed on cleaning supplies.
	20		Paid $1,500 for employee salaries.
	21		Collected $1,500 from customers billed on July 12.
	25		Billed customers $1,600 for cleaning services.
	31		Paid gasoline for the month on the truck, $400.
	31		Withdrew $700 cash for personal use.

		(1)		Unbilled fees for services performed at July 31 were $1,300.
		(2)		Depreciation on equipment for the month was $200.
		(3)		One-twelfth of the insurance expired.
		(4)		An inventory count shows $300 of cleaning supplies on hand at July 31.
		(5)		Accrued but unpaid employee salaries were $500.

Journalize the closing entries. (Credit account titles are automatically indented when amour Account Titles and Explanation Debit Credit Service Revenue Income Summary (To close revenue account) Income Summary Salaries and Wages Expense Gasoline Expense Supplies Expense Insurance Expense Depreciation Expense (To close expense accounts) Income Summary Owner's Capital (To close net income / (loss)) Owner's Capital Owner's Drawings (To close owner's drawings) Post the closing entries and complete the closing process. (Post entries in the order of jour No. 101 Cash Explanation Ref Credit Balance Date July 1 Debit 15,500 15,500 July 1 July 5 July 18 July 20 July 21 July 31 July 31 2,800 2,304 1,530 1,500 1,500 400 700 12,700 10,396 8,866 7,366 8,866 8,466 7,766 No. 112 Balance 3,500 2,000 3,600 4,900 Accounts Receivable Explanation Ref Debit 3,500 Credit Date July 12 July 21 July 25 July 31 1,500 Date July 3 July 31 No. 126 Balance 800 Jl 300 Date July 5 July 31 1,600 Adjusting 1,300 Supplies Explanation Ref Debit Credit 800 Adjusting 22 500 Prepaid Insurance Explanation Ref Debit Credit J1 2,304 Adjusting 22 192 Equipment Explanation Ref Debit Credit 31 10,700 Accumulated Depreciation Equipment Explanation Ref Debit Credit No. 130 Balance 2,304 2,112 No. 157 Balance 10,700 No. 158 Date July 1 Date Balance Accounts Payable Explanation Ref Debit Date July 1 Credit 7,900 800 July 3 July 18 No. 201 Balance 7,900 8,700 7,170 No. 212 Balance 500 No. 301 Balance 15,500 1,530 Salaries and Wages Payable Explanation Ref Debit Adjusting 22 Owner's Capital Explanation Ref Debit Date July 31 Credit 500 Date July 1 Credit 15,500 Closing 33 Closing 3 Owner's Drawings Explanation Ref Debit J1 700 Credit Date July 31 No. 306 Balance 700 Closing Income Summary Explanation Ref Debit No. 350 Balance Date Credit Closing 13 Closing 33 Closing 33 Service Revenue Explanation Ref Debit Credit 3,500 Date July 12 July 25 July 31 No. 400 Balance 3,500 5,100 6,400 1,600 Adjusting J2 1,300 July 31 1,300 6,400 No. 631 Adjusting J2 Closing 13 Supplies Expense Explanation Ref Debit Adjusting J2 500 Closing 13 Credit Date July 31 Balance 500 Gasoline Expense Explanation Ref Debit 31400 Date July 31 Credit No. 633 Balance 400 No. 711 Closing Depreciation Expense Explanation Ref Debit Adjusting J2 200 Closing 33 Date July 31 Credit Balance 200 No. 722 Credit Date July 31 Insurance Expense Explanation Ref Debit Adjusting 22 192 A Closing 3 Balance 192 No. 726 Credit Date July 20 July 31 Salaries and Wages Expense Explanation Ref Debit 1,500 Adjusting 32 500 11 Balance 1,500 2,000 Closing 13