Collins Company had the following adjusted trial balance: Account Titles Debit Credit Cash 17,340 Accounts Receivable 9,060 Supplies 6,910 Equipment 45,200 Accumulated Depreciation 7,100 Accounts Payable 3,090 Deferred Rent Revenue 1,760 Capital Stock 25,000 Retained Earnings 23,000 Dividends 15,600 Commission Revenue 44,760 Rent Revenue 6,900 Depreciation Expense 3,500 Utilities Expense 8,100 Supplies Expense 5,900 Total 111,610 111,610 Required: Prepare the first closing entry to close the revenue accounts to Income Summary. Date Dec. 31 == Account Title Debit Credit