Following is the adjusted trial balance, with accounts listed in alphabetical order for XYZ Co. 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 Page GJS F Debit Credit Date +- XYZ Co. Adjusted Trial Balance October 31, 2014 Debit Credit Accounts receivable 4,290 Accumulated depreciation, equipment 4,850 Advertising expense 7,350 Advertising payable 7,280 Capital 12,260 Cash 4,370 Depreciation expense, equipment 1,470 Equipment 16,490 Interest earned 3,390 Sales 8,300 Withdrawals 2,110 Totals 36,080 36,080 + - +