Rodriguez Company had the following adjusted trial balance: Account Titles Cash Credit Accounts Receivable Debit 17,730 8,920 5,750 48,970 Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Rent Revenue 9,500 4,970 1,600 23,400 23,200 Capital Stock Retained Earnings Dividends 13,400 Commission Revenue 46,800 Rent Revenue 5,300 Depreciation Expense Utilities Expense 4,900 9,800 5,300 114.770 Supplies Expense Total 114.770 Required: Prepare the first closing entry to close the revenue accounts to Income Summary. Date Account Title Debit Credit Dec. 31