Please solve Part B

Spicer Inc. showed the following alphabetized list of adjusted account balances at December 31, 2017 Accounts Payable Accounts Receivable Accumulated depreciation, Equipment Accumulated depreciation, Warehouse Cash Cash Dividends Common Shares Equipment Income Tax Expense Land Notes Payable, due in 2020 Operating Expenses Preferred Shares Retained Earnings Revenue Warehouse 26,160 39,600 10,840 21,680 8,800 20,000 116,000 78,800 41,000 121,600 34,000 109,600 39,600 28,120 275,800 132,800 The company uses an income summary account in the closing process