Adventure Travel has provided us with the following trial balance:

Adventure Travel
Adjusted Trial Balance
December 31, 20XX
Cash	$25,000
Account Receivable	15,000
Office Supplies	4,300
Office Equipment	29,600
Accumulated Depreciation: Equipment		$5,000
Long-term Notes Payable		25,000
Common Stock		10,000
Retained Earnings		20,260
Dividends	1,000
Services Revenue		75,000
Salaries Expense	32,800
Rent Expense	16,800
Depreciation Expense	3,960
Advertising Expense	4,000
Supplies Expense	2,800
TOTALS	$135,260	$135,260

The necessary closing entry for the expense accounts would include a:

		credit to Income Summary for $61,360
		credit to Cash for $61,360
		credit to Income Summary for $60,360
		debit to Income Summary for $60,360
		debit to Cash for $60,360
		debit to Income Summary for $61,360