20. Wilderness Guide Services, Inc., performs adjusting entries every month, but closes its accounts only at year-end. The company's year-end adjusted trial balance dated December 31, 2011, shows the following (selected) details. Dividends Guide revenue earned Salary expense Camping supply expense. Insurance expense.. Depreciation expense: equipment Interest expense.... One of the closing entries may include:* (2 Points) Guide revenue earned (Dr.) 102.000: Income Summary (Cr) 102.000 Income Summary (Dr.) 102.000: Retained Earnings (Cr) 102.000 1,000 102,000 87,500 1,200 9,600 5,000 1,700