Question 4 (15 points) Following is the adjusted trial balance with accounts listed in alphabetical order for Bentley Inc at October 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 inet loss) to retained earnings 5 Close dividends to retained eamings Enter the dates in the format dommme 15 Jan) General Journal Account Explanation Page Gus Debit Credit Bent the Adusted Thal Balance October 31, 2014 Debed Accounts recente Accumulated deprecato buong Building 15 910 539 Commissions earned 5 Consulting revenue earned Depreciation expense bude 540 Dends Rent eamed 5520 Retained eamos Salaries expense Salanes payable + + - 45 750 45 750