Hernandez Company had the following adjusted trial balance: Account Titles Debit Credit 10,760 8,830 5,080 53,170 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Rent Revenue Capital Stock Retained Earnings 8,300 3,610 1,530 24,200 22,300 Dividends 13,800 44,600 7,300 Commission Revenue Rent Revenue 4,600 9,700 5,900 Depreciation Expense Utilities Expense Supplies Expense Total 111,840 111,840 Required: Prepare the first closing entry to close the revenue accounts to Income Summary Date Account Title Debit 2