The following information is available for Brendon Company before closing the accounts. What will be the amount in the Income Summary account that should be closed to Retained earnings? Retained earnings $126,000 Dividends 39,500 Fees earned 210,000 Depreciation Expense-Equipment 13,650 Wages expense 79,800 Interest expense 3,800 Insurance expense 13,200 Rent expense 27,300