- (21. The following information is available for Brendon company before - Closing the accounts. What will be the amouth in the Income Summary account that should be closed to Relained Retained lamina Dividends - Fees lamed Deprendlin e perde equipment - Wages expense - Interest expense- insurance expense- Rent expewe 112,000 32,000 187,00D 12,000 71. ADD 3,300 11 700 2t, 200 $ 79.006 D$ 80,000 sta 400 $ 64,400