Following is the adjusted trial balance, with accounts in alphabetical order, for TRN Magazine as at January 31, 2020: Credit Debit $ 21,400 $ 12,400 8,900 1,700 19,400 490 Accounts receivable Accumulated depreciation, equipment Cash Depreciation expense, equipment Equipment Interest income Rent expense Salaries expense Subscription revenues Trish Norris, capital Trish Norris, withdrawals Unearned subscription revenue Totals 17,900 61,400 71,400 46,810 19,800 19,400 $ 150,500 $150,500 Required: Prepare the closing entries. View transaction list Journal entry worksheet 1 2 3 4 Record to close revenues to the income summary. Neyt Journal entry worksheet 1 3 4 Record to close revenues to the income summary. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020 Record entry Clear entry View general journal Journal entry worksheet 3 4 Record to close expense accounts to income summary. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020 Record entry Clear entry View general journal Journal entry worksheet s 2 3 4 Record to close income summary to capital. Note: Enter debits before credits. Date General Journal Debit Credit January 31, 2020 Record entry Clear entry View general journal Journal entry worksheet es