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Perez Company had the following adjusted trial balance: 2 Debit Credit Account Titles Cash 10,900 8,760 Accounts Receivable Supplies 6,340 Equipment 48,600 Accumulated Depreciation Accounts Payable Deferred Rent Revenue 7,000 3,540 1,920 21,900 24,400 Capital Stock Retained Earnings Dividends 15,700 Commission Revenue 46,040 6,500 Rent Revenue Depreciation Expense 5,000 10,000 Utilities Expense Supplies Expense 6,000 Total 111,300 111,300 Required: Prepare the first closing entry to close the revenue accounts to Income Summary Explanation Check