The items that follow are from the Income Statement columns of the work sheet for Ben's Repair Shop for the year ended December 31, 2011. Prepare entries in journal form to close the revenue, expense, Income Summary, and Withdrawals account. The owner, Ben Junkus, withdrew $6,000 during theyear.

Income Statement Debit Credit 25,620 Account Name Repair Revenue Wages Expense Rent Expense Supplies Expense Insurance Expense Depreciaion ExpenseRepair Equipmene 1,200 4,260 1,345 15,830 25,620 9,790 Net Income 25,620 25,620