The following is the adjusted trial balance as of December 31, 2019 of Martin Security Services, Inc.: Accounts Cash Accounts Receivable Prepaid Insurance Office Supplies Land Building Accumulated Depreciation-Building Equipment Accumulated Depreciation-Equipment Accounts Payable Debit Credit $ 18,000 30,000 9,000 3,200 45,000 165,000 88,000 $ 12,000 8,500 12,000 Salaries Payable 2,000 Unearned Revenue 25,000 Mortgage Payable 100,000 Common Stock 21,290 Dividends 25,840 Service Revenue 325,000 Salaries Expense 63,000 Depreciation Expense-Building and 6,250 Equipment Supplies Expense 15,000 Insurance Expense 14,500 Utilities Expense 23,000 Total $505,790 $505,790 Prepare the closing journal entry to close income summary (3 points)