The following balances appear on the books of Harvey Tilman​Enterprises: Retained​ Earnings, $ 20 comma 600​;​Dividends, $ 8 comma 200​; Income​ Summary, $0; Service​ Revenue, $ 23 comma 500​; Salaries​ Expense, $ 6 comma 000​;Rent Expense $ 3 comma 600​;and Advertising​ Expense, $ 3 comma 200

The following balances appear on the books of Harvey Tilman​Enterprises: Retained​ Earnings, $ 20 comma 600​;​Dividends, $ 8 comma 200​; Income​ Summary, $0; Service​ Revenue, $ 23 comma 500​; Salaries​ Expense, $ 6 comma 000​;Rent Expense $ 3 comma 600​;and Advertising​ Expense, $ 3 comma 200. All accounts have normal balances.

Requirement 1. The​ T-accounts have been set up for you. Insert each​ account’s adjusted balance as given​ (denote as Adj. Bal.​)at December 31.

Requirement 2. Post the closing entries to the​ accounts, denoting posted amounts as Clos.Start by closing revenues.

Close all the expense accounts for the period and calculate the post-closing balance (“Bal.”) of each expense account and the Service Revenue account. For any account with a zero balance after closing, enter a “0” on the normal side of the account. For Income Summary, calculate and enter the balance (“Bal.”) before posting the entry to close out the Income Summary account. Do not close the Income Summary account in this step.
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