Question #7 / 27 Barnes Company had the following adjusted trial balance: Account Titles Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Unearned Rent Revenue Capital Stock Retained Earnings 13,890 8,880 5,020 45,400 7,800 3,010 1,680 20,200 24,400 Dividends 16,000 Commission Revenue 43,000 6,400 Rent Revenue Depreciation Expense Utilities Expense Supplies Expense 3,400 8,300 5,600 Total 106,490 106,490 Required: Prepare the second closing entry to close the expense accounts to Income Summary