Following is the adjusted trial balance, with accounts listed in alphabetical order for Southwest Consulting at July 31, 2014 Use this information to prepare the dosing 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 AccountExplanation Page GJS Debit Credit Dale + Southwest Consulting Adjusted Trial Balance July 31, 2014 Debit Credit Accounts receivable 5,800 Accumulated depreciation equipment 5,630 Advertising expense 6,150 Capital 14,640 Cash 3,000 Commissions earned 6.370 Consulting revenue earned 3.980 Depreciation expense equipment 1 830 Equipment 27 400 Interest earned 1.990 Interest expense Long-term notes payable 7.590 Rent earned 9.200 Withdrawals 2.650 Totals 49 400 49.400 + 2,570 240 Weather alert ENG ALAM N3221