Perez Company had the following adjusted trial balance: Crede Debit 10.750 Account Titles Cash Accounts Recevable Supplies Equipment 9,160 5,120 64,580 Accumulated Depreciation Accounts Payable Deferred Rent Revenus 8,800 3,790 1,820 21,200 23,300 Capitol Stock Retained Earnings Dividends 14,200 Commission Revenue 54,600 6,700 Rent Revenue Depreciation Expense Utilities Expense Supplies Expense 3,100 8,100 5,200 120,210 Total 120,210 Required: Prepare the third closing entry to close the Income Summary account to the Retained Earnings account, given that net income for the period - $44,900. Date Account Title Deb Credit Dec. 31 tox