Following is the adjusted trial balance, with accounts Isted in alphabetical order for Benson Inc. at August 31, 2023 Use this information to prepare the closing entries Use the numbem below as the description for the corresponding closing entry. 1. Close all temporary credit balance accounts to the income summary account. 2. Close all temporary debit balance accounts to the income summary account 3. Close the income summary (not income) to retained earnings 4 Close the income summary (net loss) to retained earnings 5. Close dividends to retained earnings Enter the dates in the format dd/mmm (ie 15/Jan) Beman Inc Adjusted Trial Balance August 31, 2023 Date General Journal Account/Explanation Page GUB F Debit Credit Debit Credt Accounts receivable 13,430 Accumulated depreciation, furniture 2,410 Cash 10,050 Commissions earned 10,500 Depreciation expense, furniture 820 Dividends 2,720 4 Furniture, 29,890 Interest earned. 2,490 Mortgage payable 4,530 Retained earnings Share capital 17,100 19.880 Totals 56,910 56,910