(a) Prepare the closing entries at October 31, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Oct. 31 (To close revenue accounts.) Oct. 31 Oct. 31 (To close expense accounts.) Oct. 31 (To close Income Summary to Retained Earnings.) Oct. 31 Debit Credit (To close Dividends Declared to Retained Earnings.) Question 4 The adjusted trial balance for Cullumber Corporation is shown for its October 31, 2022 year end