Question 4 [15 points] Following is the adjusted trial balance, with accounts listed in alphabetical order for Vision Consulting Inc. at August 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 earnings. 4. Close the income summary (net loss) to retained earnings. 5. Close dividends to retained earnings. Enter the dates in the format dd/mmm (ie. 15/Jan). General Journal Account/Explanation Page GJ8 Debit Credit Date F + - Vision Consulting Inc. Adjusted Trial Balance August 31, 2014 Debit Credit Accounts receivable 11,100 Accumulated depreciation, equipment 6,420 Cash 5,890 Commissions earned 10,870 Consulting revenue earned 10,870 Depreciation expense, equipment 1,340 Dividends 3,650 Equipment 38,490 Interest expense 1,330 Long-term notes payable 10,630 Rent earned 7,300 Retained earnings 8,700 Share capital 11,830 Supplies expense 4,820 Totals 66,620 66,620 +- +