Question

which of the following entries will properly close the Revenue account?

Answer 1

You probably need to type the entries into your post.

Answer 2

This is what my book says
The first step in closing is to transfer the balance of the revenue account to Income summary, the balance is found in the Income Statement section of the work sheet

Then to record into the general journal
1. Enter "closing entries" in the center of the description column
2. Enter the date (last day of fiscal period)
3. Enter the name(s) of the accounts to be debited and amounts to be debited
4. Enter the name(s) of the accounts to be credited and the amounts to be credited