Verify all ending balances for each specific account after closing entries are journalized and posted. Be sure to enter all zero balances on the normal balance side and enter balances for permanent accounts! Retained Earnings Income Summary Dec. 31 19,400 42,500 Adj. Bal. Dec. 31 7,500 6,700 Dec. 31 Dec. 31 11,100 Prepaid Rent Dec. 31 17,600 18,600 Dec. 31 11,100 Bal. Service Revenue 13,300 Adj. Bal. Dec. 31 13,300 Common Stock Supplies Expense 68,500 Dec. 31 Adj. Bal. 300 Dividends Adj. Bal. 2,200 2,200 Dec. 31 300 Dec. 31 Accounts Payable 6,300 Dec. 31