Following is the adjusted trial balance, with accounts listed in alphabetical order for Dylex Corporation at May 31, 2023. Use this information to prepare the closing entries. Use the numbers 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 (net 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). Dylex Corporation Adjusted Trial Balance May 31, 2023 General Journal Account/Explanation F Debit Page GJB Credit Date Debit Credit Accounts receivable 8,950 Accumulated depreciation, furniture 7,180 Bonds payable 9,860 Cash 8,440 Consulting revenue earned 6,230 Depreciation expense, furniture 1,940 + + T Dividends 1,530 Furniture 42,510 Interest earned 1,340 E F Rent earned 6,160 Retained earnings Share capital 17,150 15,450 Totals 63,370 63,370