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the ledger of rios company contains the following balances owner s capital 30 000 ow 736996

The ledger of Rios Company contains the following balances: Owner’s Capital $30,000; Owner’s Drawings $2,000; Service Revenue $50,000; Salaries and Wages Expense $27,000; and Supplies Expense $7,000.

The closing entries are as follows:

(1) 

Close revenue accounts.

(2)

Close expense accounts.

(3)

Close net income/(loss).

(4)

Close drawings.

Post the closing entries in the order presented in the problem and use the numbers as a reference.

Salaries and Wages Expense 

Total(1)(4)Bal.(2)(3) 

(4)(1)Total(2)(3)Bal. 

Supplies Expense 

(2)(4)(3)Bal.Total(1) 

(1)Bal.(3)(4)(2)Total 

Service Revenue 

(1)Bal.(4)(2)Total(3) 

(2)(1)Bal.Total(3)(4) 

Owner’s Drawings 

(3)(4)Total(2)Bal.(1) 

(4)(1)Bal.(3)Total(2) 

Income Summary 

(2)(4)Bal.(3)(1)Total 

(1)(2)(3)Total(4)Bal. 

Bal.(1)(2)(4)(3)Total 

Bal.(1)Total(2)(3)(4) 

(1)(3)(4)(2)TotalBal. 

(4)(2)Total(3)Bal.(1) 

Owner’s Capital 

(2)(3)Bal.(4)Total(1) 

Bal.(1)(2)(4)(3)Total 

Bal.(2)(3)(1)(4)Total 

Total(4)Bal.(3)(1)(2) 

TotalBal.(1)(2)(3)(4) 

(1)Bal.(4)Total(2)(3) 

The ledger of Rios Company contains the following balances: Owner’s Capital $30,000; Owner’s Drawings $2,000; Service Revenue $50,000; Salaries and Wages Expense $27,000; and Supplies Expense $7,000.

The closing entries are as follows:

(1) 

Close revenue accounts.

(2)

Close expense accounts.

(3)

Close net income/(loss).

(4)

Close drawings.

Post the closing entries in the order presented in the problem and use the numbers as a reference.

Salaries and Wages Expense 

Total(1)(4)Bal.(2)(3) 

(4)(1)Total(2)(3)Bal. 

Supplies Expense 

(2)(4)(3)Bal.Total(1) 

(1)Bal.(3)(4)(2)Total 

Service Revenue 

(1)Bal.(4)(2)Total(3) 

(2)(1)Bal.Total(3)(4) 

Owner’s Drawings 

(3)(4)Total(2)Bal.(1) 

(4)(1)Bal.(3)Total(2) 

Income Summary 

(2)(4)Bal.(3)(1)Total 

(1)(2)(3)Total(4)Bal. 

Bal.(1)(2)(4)(3)Total 

Bal.(1)Total(2)(3)(4) 

(1)(3)(4)(2)TotalBal. 

(4)(2)Total(3)Bal.(1) 

Owner’s Capital 

(2)(3)Bal.(4)Total(1) 

Bal.(1)(2)(4)(3)Total 

Bal.(2)(3)(1)(4)Total 

Total(4)Bal.(3)(1)(2) 

TotalBal.(1)(2)(3)(4) 

(1)Bal.(4)Total(2)(3) 

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