Required information Problem 3-6A Record closing entries and prepare a post-closing trial balance (L03-6, 3-7) (The following information applies to the questions displayed below.) The year-end financial statements of Rattlers Tax Services are provided below. RATTLERS TAX SERVICES Incone Statement Service revenue 370, 500 Expenses Salaries $44,600 Utilities 6,800 Insurance 4.400 Supplies 57200 Net income $13,300 Begimning balance, Jan. Issue stock Net income Dividende Ending balance, Dec. 31 RATTLERS TAX SERVICES Statement of Stockholdere Baulty Common Retained Stock Earning 346,000 $23, 100 16.000 13.300 (4.600) $62,000 $31,800 Total Stockholdere Equity 69,100 16,000 13,300 (4.600) $93,800 RATTLERS TAX SERVICES Balance Sheet Liabilities Assets Assets Cash $5,300 Accounts receivable Lund $ 3,300 5,800 90,000 RATTLERS TAX SERVICES Balance Sheet Liabilities Accounts payable Stockholders' Equity Common stock Retained earnings Total liabilities and equities 362,000 31. 800 93,800 $99, 100 Total asseto 399.100 Problem 3-6A Part 1 Required: 1. Record year-end closing entries. If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the entry to close the revenue accounts View transaction list Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general journal View transaction list Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits. Date General Journal December 31 Debit Credit Record entry Clear entry View general Journal View transaction list Journal entry worksheet Record the entry to close the dividends account. Note: Enter debits before credits. Date General Journal December 31 Debit Credit Record entry Clear entry View general Journal