Which of the following is not a closing entry?
|
a. |
Capital |
XXX |
|
|
Drawing |
XXX |
||
|
b. |
Service revenue |
XXX |
|
|
Income summary |
XXX |
||
|
c. |
Salary payable |
XXX |
|
|
Income summary |
XXX |
||
|
d. |
Income summary |
XXX |
|
|
Rent expense |
XXX |