James Company had the following adjusted trial balance Account Titles Debit Credit 11,230 7,700 7,150 42,910 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Rent Revenue Capital Stocik Retained Earnings Dividends Commission Revenue Rent Revenue Depreciation Expense Utilities Expense Supplies Expense 9,500 4,490 1,800 24,300 21,800 13,900 38,500 5,200 7,500 9,400 5,800 Total 105,590105,590 Required Prepare the first closing entry to close the revenue accounts to Income Summary Date Account Title Debit Credit Dec. 31 (Choose one) - Clear Undo Help