Using the adjusted account balances listed below, complete the following for D Services: a. Closing journal entries b. Calculate Net Income (There's no need to prepare an Income Statement, but show your work & use labels) c. Update the Retained Earnings balance to reflect the closing entries (There's no need to prepare a Statement of Retained Earnings, but show your work & use labels) d. Prepare a Balance Sheet that classifies accounts by category (include heading). D Services' account balances (taken from the Adjusted Trial Balance) as of 12/31/202X: Accounts Payable 3,000 Accounts Receivable 10,000 Accumulated Depreciation-Equipment 3,500 Cash 14,700 Revenue 36,000 Depreciation Expense-Equipment 1,000 Equipment 17,000 Retained Earnings 39,000 Dividends 5,000 Land 23,000 Miscellaneous Expense 3,000 Salaries Expense 9,000 Utilities Expense 4,800 Common Stock 6,000