Close Income Summary. Date Accounts and Explanation Debit Credit Mar. 31 Income Summary Moray, Capital Clos. (3) To close Income Summary Discount Office Systems Adjusted Trial Balance March 31, 2018 Balance 7 & Account Title Debit Credit Cash GA 2.300 Accounts Receivable 13.700 Merchandise Inventory 31 400 7 000 42.300 Office Supplies Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable 09 14.100 9.600 1 200 Print Done 42.300 $ 14,100 Equipment Accumulated Depreciation Equipment Accounts Payable Salaries Payable 9.600 1,200 8.200 Notes Payable, long-term Moray, Capital 21,950 Moray, Withdrawals 43,000 233.000 Sales Revenue Cost of Goods Sold 104.850 26,600 Selling Expense Administrative Expense 14.600 2.300 Interest Expense 5 288.050 $ 288,050 Total Print Done