Following is the adjusted trial balance, with accounts listed in alphabetical order for Zoom Inc. at August 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 eamings 4. Close the income summary (net loss) to retained earnings 5. Close dividends to retained earnings. Enter the dates in the format dd/mmm (e. 15/Jan) Zoom Ind Adjusted Trial Dance August 31, 2014 General Joumal Accumplanatio Dubt Creat Accounts receivable 15.670 Accumulated depreciation, building 2.000 Advertising expense 5670 Advertising payable 3.730 Building 22.160 Cash 9.200 Commissions eamed 9,1201 Consulting revenue samed 10,000 Depreciation expense, building 1,030 Dividends 2.660 Retained eamings 13,770 Share capital 17.150 Tut 56,300 56.300