Following is the adjusted trial balance with accounts listed in alphabetical order for Bentley Inc. at March 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 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). Bentley Inc. General Journal Page GJB Adjusted Trial Balance Date Account/Explanation F Debit Credit March 31, 2014 Debit Credit Accounts receivable 15,770 Accumulated depreciation, equipment 3,400 Bonds payable 5,720 Cash 6,660 Commissions earned 13,240 Consulting revenue eamed 7,230 Depreciation expense, equipment 1,190 Dividends 2,970 Equipment 18,490 Interest earned 2,350 Retained earnings 16,840 Salaries expense 14,760 Share capital 11.060 Totals 59,840 59,840