Cash $29,917 O. Currie, Capital 89,352 Revenues 28,596 Accounts Payable 6,866 Accounts Receivable 1,692 Amortization ExpenseEquipment 2,090 Equipment 80,043 Interest Expense 726 Long-Term Liabilities 55,647 Record the journal entry to close the income summary. (Record debits first, then credits. Select an explanation on the last line of the journal entry. Leave unused cells blank.)