Bell Company had the following adjusted trial balance: Account Titles Debit Credit Cash 14,770 Accounts Receivable 7,940 Supplies 6,520 Equipment 47,500 Accumulated Depreciation 7,000 Accounts Payable 4,260 Deferred Rent Revenue 1,970 Capital Stock 21,100 Retained Earnings 24,100 Dividends 16,200 Commission Revenue 50,000 Rent Revenue 6,700 Depreciation Expense 5,900 Utilities Expense 10,900 Supplies Expense 5,400 Total 115,130 115,130 Required: Prepare the first closing entry to close the revenue accounts to Income Summary. Date Dec. 31 Account Title Debit Credit