On December 31, Rodriguez Company had the following adjusted trial balance tles Debit Credit Cash Accounts Receivable Prepaid Rent 19,050 9,210 6,790 49,200 7,600 46,700 22,300 20,500 Accounts Pavable Capital Stock Retained Eamings Dividends Sales Sales Discounts Sales Retums and Allowances Cost of Goods Sold Selling Expenses 16,800 69,800 1,250 1,520 41,880 11,000 10,200 166,900166,900 Required Prepare the second closing entry to close the expense accounts and contra-revenue accounts to Income Summary Date Account Title Debit Credit