On December 31, Turner Company had the following adjusted trial balance: Click on "Expla if you need hel Account Titles 14,210 9,540 7,460 37,900 Fquipmen 9.200 23,900 23,300 24.800 Rstaines Eamings Dixidends 16.500 70,300 1,040 42,180 10,90 11,000 151,500 151,500 Required Prepare the third closing entry to close the Income Summary account to the Betained Earnings account. Dute Account Tile Debit Credit