Roberts Company had the following adjusted trial balance: Credit Account Titles Cash Debit 15,710 7,580 6,360 Accounts Receivable Supplies Equipment 44.900 Accumulated Depreciation Accounts Payable Deferred Rent Revenue Capital Stock Retained Eacinas Dividends 7,200 3,160 1.890 20,500 21,300 13,600 Commission Revenue 46,600 6,600 Rent Revenue Depreciation Expense 5,000 8,200 Utilities Expense Supplies Expense 5,900 Total 107,250 107.250 Required: Prepare the third closing entry to close the income. Summary account to the Retained Earnings account, given that net income for the period - $34,100 Date Account Tin Debit Credit Dec 31