These partially completed Income Statement columns from a 10-column work sheet are for Brown's Bike Rental Company. The owner, H. Brown, did not make any withdrawals this periocd. Account Title Rent earned Salaries expense Insurance expense Office supplies expense Bike repair expense Depreciation expense-Bikes Debit Credit 129,000 57,276 8,127 18,963 3,999 24,639 View transaction list Journal entry worksheet 3 2 Record the entry to close revenue accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet Record the entry to close expense accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit 2 Record entry Clear entry View general journal View transaction list Journal entry worksheet 2 Record the entry to close income summary account. Note: Enter debits before credits. Transaction General Journal Debit Credit 3 Record entry Clear entry View general journal