Following is the adjusted trial balance, with accounts listed in alphabetical order for United Corporation at April 30, 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). United Corporation Adjusted Trial Balance April 30, 2014 Date General Journal Account/Explanation Page GJ8 F Debit Credit Debit Credit Accounts receivable... 18,470 Accumulated depreciation, equipment 860 Advertising expense... 8,190 Advertising payable... 7,430 Cash 9,110 Commissions earned.. 6,730 Consulting revenue earned. 4,870 Depreciation expense, equipment. 600 Dividends. 1,510 Equipment.. 16,110 Interest earned. 1,830 Rent earned 6,650 Retained earnings. 14,910 Share capital 10,710 Totals 53,990 53,990