These partially completed Income Statement columns from a 10-column work sheet are for Brown's Bike Rental Company. Account Title Debit Credit Rent earned 92,000 Salaries expense 40,848 Insurance expense office supplies expense Bike repair expense Depreciation expense-Bikes 5,796 13,524 2,852 17,572 (1) Use the information to 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 View transaction list Journal entry worksheet (2) Prepare the company's closing entries. The owner, H. Brown, did not make any withdrawals this period. View transaction list Journal entry worksheet 1 Record the entry to close revenue accounts. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry Clear entry View general journal