Following is the adjusted trial balance, with accounts listed in alphabetical order for Northstar Corp. at October 31, 2014. Use this information to prepare the closing entries. Use 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). Northstar Corp. Adjusted Trial Balance October 31, 2014 General Journal Page GJB Date Account/Explanation F Debit Credit Debit Credit Accounts payable 2,280 Accounts receivable 7,560 Accumulated depreciation, building 3,570 Building 29,370 Cash 2,500 Depreciation expense, building, 1,830 Dividends Interest earned Rent earned. Retained earnings 10,290 Share capital 15,140 Totals 44,850 44,850 3,590 2,500 11,070