Following is the adjusted trial balance, with accounts listed in alphabetical order for ABC Inc. at July 31, 2014. 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). ABC Inc. Adjusted Trial Balance July 31, 2014 General Journal Page GJ8 Date Account/Explanation F Debit Credit Debit Credit Accounts receivable 8,660 Accumulated depreciation, building 7,960 Building 32,470 Cash 6,090 Commissions earned. 6,150 Consulting revenue earned 7,290 Depreciation expense, building.. 1,930 Dividends 2,630 Office supplies expense 4,660 Rent earned 10,770 Rent expense 5,030 Rent payable Retained earnings Share capital 3,640 9,510 16,150 Totals 61,470 61,470