Question 4 [15 points] Following is the adjusted trial balance, with accounts listed in alphabetical order for Barton Corporation at July 31, 2014. Use this information to prepare the closing entries Use the numbers below as the description for the corresponding closing.entry. 1. Close all temporary credit balance accounts to the income summary account 2. Close all temporary debit balance accounts to the income summary account 3. Close the income summary (net income) to retained eamings 4. Close the income summary (net loss) to retained earnings 5. Close dividends to retained earnings Enter the dates in the format ddimmm (ie, 15/Jan) Banon Corporation Adjusted Trial Balance July 31, 2014 Date General Jumal Account Explanation Page CUB F Debil Credit Debit Credit Accounts receivable 9220 Accumulated depreciation, building 1.450 Building 11,050 Cash 6,550 Commissions named) 7,010 Consulting revenue warned 4,700 Depreciation expense, building 700 Dividends 2560 Interest Gamed 2.100 Office supplies expense 7,150 Rent earned 3,580 Retained eamings 11.300 Salaries expense 13.500 Share capital Uneamed rent 15.560 5,420 Totals 51,180 51,180 please complete with proper accounting terms