Prepaid Rent Insurance Expense Supplies Expense Accounts Payable Service Revenue 2000 Accumulated Depreciation-Trucks 6,000 4,000 Interest Expense 9,000 Accounts Reccivable 4,000 Uncamed Revenue 4,000 39,000 1,000 170,000 Prepaid Insurance 67,000 Wages Expense 92000 Retained Eamings 5,000 Depreciation Expense 3,000 Common Stock Dividends Intcrest Revenue 56,000 17,000 3,000 Cash I5. In preparing the closing entries, the DEBIT to the Income Summary account and CREDIT to Retained Earnings to transfer net income to Retained Earnings will be: A. $ 171,000 B. $ 173,000 C. $61,000 D. $ 58,000 E. None of the above 16. In preparing the closing entries, the fourth closing entry, to close the Dividends account, would include a: A. debit to Income Summary of $3,000 B. credit to Income Summary of $3,000. C. debit to Retained Earnings of S3,000. D. credit to Retained Eamings of $3,000. 17. After preparing and posting the closing entries, the post-closing trial balance will balance at: A. 116,000. B. 60,000. C. 127,000. D. 121,000