Following is the adjusted trial balance, with accounts listed in alphabetical order for SunBlush Technologies at September 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 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 30/Sep F Debit 30/Sep SunBlush Technologies Adjusted Trial Balance September 30, 2014 Debit Credit Accounts receivable 16,380 Accumulated depreciation, equipment 1,830 Capital 14,500 Cash 7,250 Commissions earned 10,310 Depreciation expense, equipment 500 Equipment 20,140 Interest expense 3,700 Rent earned 11,610 Sales 5,590 Short-term notes payable 8,060 Withdrawals 3,930 Totals 51,900 51,900 30/Sep 30/Sep