Refer to Polaris’s financial statements in Appendix A to answer the following.

Required
1. For the year ended December 31, 2011, what amount is credited to Income Summary to summarize its revenues earned?
2. For the year ended December 31, 2011, what amount is debited to Income Summary to summarize its expenses incurred?
3. For the year ended December 31, 2011, what is the balance of its Income Summary account before it is closed?
4. In its statement of cash flows for the year ended December 31, 2011, what amount of cash is paid in dividends to common stockholders?