The adjusted trial balance for China Tea Company at December 31, 2018, is presented below: Debit Credit Cash 11,800 Accounts receivable 163,000 Prepaid rent 6,300 Inventory 38,000 Equipment 430,000 Accumulated depreciation - equipment 138,000 Accounts payable 43,000 Notes payable - due in three months 43,000 Salaries payable 5,300 Interest payable 2,300 Common stock 265,000 Retained earnings 78,600 Sales revenue 530,000 Costs of goods sold 245,000 Salaries expense 133,000 Rent expense 28,000 Depreciation expense 43,000 Interest expense 3,300 Advertising expense 3,800 Totals 1,105,200 1,105,200 Record the entry to close the revenue accounts using the income summary. Record the entry to close the expense accounts using the income summary. Record the entry to close the income summary account.