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

Additional Resources

Account Titles	Debit		Credit
Cash	17,060
Accounts Receivable	9,450
Prepaid Rent	6,590
Equipment	45,600
Accumulated Depreciation			8,800
Accounts Payable			32,380
Capital Stock			23,600
Retained Earnings			21,800
Dividends	14,400
Sales			73,600
Sales Discounts	1,120
Sales Returns and Allowances	800
Cost of Goods Sold	44,160
Selling Expenses	10,600
General and Administrative Expenses		10,400
		160,180		160,180

Required Prepare the third closing entry to close the Income Summary account to the Retained Earnings account.