Listed below are the account titles for hay secretarial services , each identified by a letter. Following the accounts is a list of the closing entries. Using the identifying letters , indicate the account(s) to be debited and credited in each closing entry. A. Cash in bank
B. Accounts receivable
C. Computer equipment
D. Accounts payable
E. Mariko Hays, capital
F. Mariko Hays, withdrawals
G. Income Summary
H. Fees
I. Miscellaneous expense
J. Rent expense
K. Supplies expense
L. Utilities expense

1. Record the closing entry for the revenue account.
Debit:
Credit:

2. Record the closing entry for the expense accounts.
Debit:
Credit

3. Record the closing entry for the income summary account (assume net income)
Debit:
Credit:

4. Record the closing entry for the withdrawals account.
Debit:
Credit: