At March 31, SOME of account balances after adjustments for "ABC" Company are as follows: Sales Revenues $75,000 Equipment Service Revenues Capital Rent Revenues Supplies Expense $62,500 $40,000 $37,500 $62,500 $25,000 Salaries Expense $22,500 Interest Expense $20,000 Accumulated Depreciation $15,000 Dividends $15,000 Advertising Expense $15,000 Rent Expense $15,000 Cash $7,500 Accounts Payable $6,250 Utilities Expense $18,750 Supplies $5,000 Depreciation Expense $5,000 Based on the above-given information, answer the following questions: 1. The debit side of the revenue closing entry must be All the revenues accounts with an amount of 177500 2. The credit side of the Expense closing entry must be All the expenses accounts with an amount of 120750 X 3. The debit side of the Income summary closing entry must be Retained Earrings x with an amount of