Closing entries involve four steps: (1) close credit balances in revenue (and gain) accounts to Income Summary. (2) close debit balances in expense (and loss) accounts to Income Summary, (3) close Income Summary to the Retained Earnings account, and (4) close Dividends account to Retained Earnings. A post-closing trial balance is a list of permanent accounts and their balances after all closing entries have been journalized and posted. Its purpose is to verify that (1) total debits equal total credits for permanent accounts and (2) all temporary accounts have zero balances. Place the steps in the four-step closing process in the correct order