Following is the adjusted trial balance, with accounts listed in alphabetical order for Second Time Around Clothing at December 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 Credit Date F Debit + -1 5,310 Second Time Around Clothing Adjusted Trial Balance December 31, 2014 Debit Credit Accounts receivable 11,770 Accumulated depreciation equipment 3,910 Capital 19.490 Cash Consulting revenue earned 10,700 Depreciation expense, equipment 1,750 Equipment 34 300 Interest eamed 3,180 Property taxes expense Property taxes payable 30,740 Salaries expense 15,360 Sales 7090 Withdrawals 2,370 Totals 75 110 75 110 + 4.250