The partial work sheet for Wilson Consulting for June is as follows: 4. Select fram the drepdowns in the firat set of T accounts to indicate whether a debit incremes or decreases that type of account and whether a credit inereases or decies ane that tiee account. 2. Record the accouint balsnces in the T accounts for bwner's ecuify, revenue, and expenses. 1. Seiect from the drepdowns in the nirst set of T accounts to indicace whether a debit increases or decreoses that type ef account and whather a crede increates ar desinama that type bi account: 2. Becord the account bolonces in the T accounts for owner's equity, revenue, and expenses. Assets = Lablieies + Owner's Equty Owner's Equity = Capital - Drawing + Revenue - Expenses Capltal = W. Witson, Capital + Income-5ummacy Driwing = W, Wilson, Drawing Revenue = Consuiting Fees Expenser = Alent Expense + Wages Expense + Supplies Expense + Insurance Expense + Depreciation Expense. Equipment + Miscelianeous Expense W. Wilson, Capvtal Income summary (4) Eal. (2) (1) (3) (3) Bsl. dal. W. Wilson, Drawing Consuiting fees Bol. (4) (1) Bel. Rent Expense Wages Expense Bal. (2) BaL. (2) 3. Journalize the ciosing entries using the four steps in correct order, If an omount box does not require an entry, leave it blark. 4. Post the closing entries to the T accounts (provided in requirement 2) right after you journalize each one to ste the effect of the clesing entries. June 30 (3) June 30