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b) Write the closing entry for the Service Revenue account that has a $10,000 credit balance. Date Accounts and Explanation Debit Credit c) Write the closing entry for Smith's Withdrawals account that has a $1,000 credit balance. Date ccounts and Explanation Debit Credit 4. How do we prepare a post-closing trial balance? a) Which type of accounts normally appear on the adjusted trial balance that do not appear on the post-closing trial balance? 5. What is the accounting cycle? a) How many steps are in the accounting cycle (as illustrated in this text)? 6. How do we use the current ratio to evaluate business performance? a) What is the formula for calculating current ratio? b) If current assets are $20,000 and current liabilities are $5,000, what is the current ratio