Req 1 Reg 1 Req ZA Reg 2B Req3 Req3 Req 4 Reg 5 Req6 Req 7 Reg 7 Req 8 Reg 8 Record and post the necessary closing entries as of December 31, 2017. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list ces Journal entry worksheet 1 2 3 Record the Income Summary account. Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31