Assume the account number for income summary is 901.2

Answer and Explanation:

The closing entries are shown below

a. Service revenue Dr $44,000

       To Income summary $44,000

(being the service account is closed)

b. Income summary Dr $33,100

        To Depreciation expense - equipment $3,000

        To Salaries expense $22,000

        To Insurance expense $2,500

        To Rent supplies $3,400

       To Supplies expense $2,200

(being the expenses are closed)

c. Income summary $10,900

         To C capital $10,900

(Being the income summary to capital is recorded)

4. C capital Dr $7,000

        To C withdrawals $7,000

(Being withdrawals of C capital is recorded)

The post closing trial balance is presented below;

Particulars            Debit         Credit

Cash                    $19,000

Supplies             $13,000

Prepaid insurance $3,000

Equipment           $24,000

Accumulated

depreciation                        $7,500

Capital

($47,600 + $10,900 - $7,000)  $51,500

Total                $59,000       $59,000

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