The alphabetical listing below includes all of the adjusted account balances of TO.'s Dance Studio as of December 31, 2015. All account balances are normal 4,200 Accounts Payable Accounts Receivable 9,600 Accumulated Depreciation Equipment 4,200 Common Stock 3,000 4,000 Cash Depreciation Expense 1,500 1,500 Dividends Equipment 9,000 Income Tax Expense 1,200 1,200 Income Taxes Payable Rent Expense 1,600 4,500 Retained Earnings Salaries and Wages Expense 8,900 Service Revenue 19,200 Unearned Revenue 1,000 Required: a. Prepare the closing entries. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) view transaction list view general journal U Journal Entry Worksheet 1 2 Record the entry to close the income summary account. Debit Transaction General Journal Credit *Enter debits before credits