An alphabetical list of the adjusted account balances (all accounts have normal balances) at August 31, 2014, for Airplane Bowling Lanes is as follows: Instructions: Prepare the closing entries at August 31. Use the following account title in addition to those in the list above: Income Summary Enter the date as: Aug. 31 Enter a $ before all amounts, do not use commas: $4500 Enter multiple debit or credit accounts in alphabetic order. For all cells with no entry enter: ne (don't forget this step)