These Income Statement columns from a 10-column work sheet are for Brown's Bike Rental Company. Debit Credit 132,000 Account Title Rent earned Salaries expense Insurance expense office supplies expense Bike repair expense Depreciation expense-Bikes 58,608 B, 316 19,404 4,092 25,212 (1) Determine the amount that should be entered on the net income line of the work sheet (2) Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period. Journal entry worksheet Record the entry to close revenue accounts. Note: Enter debits before credits. General Journal Debit Credit Transaction 1 Record entry Clear entry View general journal Journal entry worksheet