High Step Shoes had annual revenues of $203,000, expenses of $112,700, and dividends of $25,200 during the current year The retained earnings account before dosing had a balance of $315,000. The entry to close The Income Summary account at the end of the year, after revenue and expense accounts have been closed, is O MeCh Oncome Sery 00300mg $90,300 Del Red Engs $65300, Summary$300 Det income Summary 565.300 camins 00 D$80.300 Summary $0.300 Debe Red Earning $25.000 de income Summary$3000