Garda Company had the following adjusted trial balance: Debit Credit Account Titles Cash 19,810 8,000 6,310 44,500 Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Rent Revenue Capital Stock Retained Earrings Dividends Commission Revenue Rant Revenue Depreciation Expense Ulities Expense Supplies Expense 9,600 4,190 1.870 21,800 24.800 17.000 49,660 6.400 6,600 11,000 5.100 118,320 Total 118,320 Required: Prepare the third closing entry to close the Income Summary account to the Retained Earnings account, given that net income for the period = $33,360