Cash Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2023: Accounts Payable Accounts Receivable Accumulated depreciation, Equipment Accumulated depreciation, Warehouse $26,660 40,100 11,090 22,180 9,300 Cash Dividends 20,500 Common Shares 121,000 Equipment 79,300 Income Tax Expense 41,500 Land 126,600 Notes Payable, due in 2026 34,500 Operating Expenses 110,100 Preferred Shares 40,100 Retained Earnings 28,620 Revenue Warehouse 281,050 137,800 The company uses an income summary account in the closing process Required: 1. Assuming normal balances, prepare the closing entries at December 31, 2023, the company's year-end. Journal entry worksheet 1 2 3 Record to close the revenue account to the income summary." Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 4 Record to close the expense accounts to the income summary. Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 2 Record to close the income summary to retained earnings. Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record to close the Cash Dividends account to Retained Earnings. Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal