Good afternoon-

Please assist with how to complete below:

Thomas Company had the following adjustedtrial balance:

Additional Resources

Account Titles Debit Credit

Cash 17,080

Accounts Receivable 8,410

Supplies 7,240

Equipment 44,400

Accumulated Depreciation 9,200

Accounts Payable 3,640

Deferred Rent Revenue 1,500

Capital 43,900

Drawing 14,800

Commission Revenue 48,990

Rent Revenue 5,500

Depreciation Expense 7,800

Utilities Expense 7,900

Supplies Expense 5,100

Total 112,730

112,730

Required:

Prepare the firstclosing entryto close therevenue accountstoIncome Summary.

Date Account Title Debit Credit

Dec.31

(Choose one)

Accumulated Depreciation

Accounts Payable

Accounts Receivable

Capital

Cash

Commission Revenue

Depreciation Expense

Drawing

Equipment

Income Summary

Rent Revenue

Supplies Expense

Supplies

Deferred Rent Revenue

Utilities Expense

(Choose one)

Accumulated Depreciation

Accounts Payable

Accounts Receivable

Capital

Cash

Commission Revenue

Depreciation Expense

Drawing

Equipment

Income Summary

Rent Revenue

Supplies Expense

Supplies

Deferred Rent Revenue

Utilities Expense

(Choose one)

Accumulated Depreciation

Accounts Payable

Accounts Receivable

Capital

Cash

Commission Revenue

Depreciation Expense

Drawing

Equipment

Income Summary

Rent Revenue

Supplies Expense

Supplies

Deferred Rent Revenue

Utilities Expense

(Choose one)

Accumulated Depreciation

Accounts Payable

Accounts Receivable

Capital

Cash

Commission Revenue

Depreciation Expense

Drawing

Equipment

Income Summary

Rent Revenue

Supplies Expense

Supplies

Deferred Rent Revenue

Utilities Expense

(Choose one)

Accumulated Depreciation

Accounts Payable

Accounts Receivable

Capital

Cash

Commission Revenue

Depreciation Expense

Drawing

Equipment

Income Summary

Rent Revenue

Supplies Expense

Supplies

Deferred Rent Revenue

Utilities Expense