Following is the adjusted trial balance, with accounts listed in alphabetical order for Trex at October 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 capital. 4. Close the income summary (net loss) to capital. 5. Close withdrawals to capital. Enter the dates in the format dd/mmm (ie. 15/Jan) General Journal Account/Explanation Date Page GJS F Debit Credit + Trex Adjusted Trial Balance October 31, 2014 Debit Credit Accounts receivable 5,190 Accumulated depreciation, furniture 6,040 Capital 10,810 Cash 1570 Commissions earned Depreciation expense, furniture, 1,600 Furniture 46,400 Interest expense 2,010 Interest payable 28,260 Sales 8.930 Withdrawals 1 800 Totals 58 570 58 570 4,530 + +