Print Item Comprehensive Problem 2 Part 9: You must complete parts 1, 2, 3, 4, 6, 7 and 8 before attempting to complete part 9. Part 5 is optional. Journalize the closing entries. Then post the journal to the general ledger you created in part 1. Indicate closed accounts by inserting a line opposite the closing entry. Insert the new balance in the owner's capital account. If an amount box does not require an entry, leave it blank. Page 23 Date Description Post. Ref. Debit Credit Closing Entries 20Y7 May 31