Clark Company had the following adjusted trial balance: Credit Debit 10,140 9,340 5,890 47,800 Account Titles Cash Accounts Receivable Suppiles Equipment Accumulated Depreciation Accounts Payable Deferred Rent Revenue Conial Stock Retained Earnings Dividends 7,800 3,120 1,970 21,200 21,200 15,900 Commission Revenue 48,380 5,600 Rent Revenue Depreciation Expense Utilities Expense Supplies Expenso 6,200 9,000 5,000 Total 109,270 109,270 Required: Prepare the second closing entry to close the expense accounts to Income Summary. Date Account Title Debit Credit Dec. 31