8S-S8aDSB Below is a partial list of end of year account balances for Bluebird Company Retained Earnings Sales Sales Returns & Allowances600 Sales Discounts Inventory Cost of Goods Sold Delivery Expense Dividends 10,500 39,500 1,100 20,200 15,500 700 2,300 Prepare the journal entry to close the revenue account to income sun mary Cr Prepare the journal entry to close the expense accounts and contra revenue accounts to income summary Cr Cr Cr Cr Prepare the journal entry to close income summary to retained earnings. Cr Cr 8 9 0 6