Ross Company had the following adjusted trial balance: Account Titles Debit Credit Cash 16,420 Accounts Receivable 7,860 Supplies 7,380 Equipment 50,900 Accumulated Depreciation 8,600 Accounts Payable 4,610 Deferred Rent Revenue 1,950 Capital Stock 24,000 Retained Earnings 23,400 Dividends 15,200 Commission Revenue 46,800 Rent Revenue 6,800 Depreciation Expense 3,900 Utilities Expense 9,500 Supplies Expense 5,000 Total 116,160 116,160 Required: Prepare the third closing entry to close the Income Summary account to the Retained Earnings account, given that net income for the period = $35,200. Dec. Date 31 Account Title Debit Credit