Ross Company had the following adjusted trial balance: Account Titles Debit Credit Cash Accounts Receivable 18,910 9,020 5,970 49,000 Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Rent Revenue Capital Stock Retained Earnings Dividends Commission Revenue Rent Revenue Depreciation Expense 9,300 4,210 1,660 21,700 25,000 15,100 50,330 6,400 Utilities Expense Supplies Expense 6,800 8,800 5,000 118,600 Total 118,600 Required: Prepare the second closing entry to close the expense accounts to Income Summary Date Account Title Debit Credit Dec. 31