Following is the adjusted trial balance, with accounts listed in alphabetical order for Oppong Corporation at December 31, 2014. Use this information to prepare the closing entries. Use the numbers below a 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 retained earnings. 4. Close the income summary (net loss) to retained earnings. 5. Close dividends to retained earnings. Enter the dates in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page Gj8 F Debit Credit Date - Oppong Corporation Adjusted Trial Balance December 31, 2014 Debit Credit Accounts receivable 14.910 Accumulated depreciation, equipment 740 Cash 8,850 Commissions earned 11,050 Consulting revenue eamed 9,000 Depreciation expense, equipment 610 Dividends 3,400 Equipment 17.910 Interest earned 1,780 Rent earned 7,950 Rent expense 13,890 7.930 Rent payable Retained earnings 14.270 6.850 Share capital Totals 59,570 59.570 - - 7:03 PM 11/38 203 IT (6 40 ENG 1C Cloudy