On December $31,$ Allen Company had the following adjusted trial balance:

$\backslash$table$[[$Account Titles,Debit,Credit$],[$Cash$,19,370,],[$Accounts Receivable,$8,320,],[$Prepaid Rent,$6,570,],[$Equipment$,46,000,],[$Accumulated Depreciation,,$7,300],[$Accounts Payable,,$40,400],[$Capital Stock,,$21,600],[$Retained Earnings,$13,700,21,900],[$Dividends$,,74,600],[$Sales$,,],[$Sales Discounts,$165,800,165,800],[$Sales Returns and Allowances,$12,650,],[$Cost of Goods Sold,$44,760,],[$Selling Expenses,,$],[$General and Administrative,,$],[$Expenses$,12,100,],[,,]]$

Required

Prepare the first closing entry to close the revenue accounts to Income Summary