Torres Company had the following adjusted trial balance:

Account Titles	Debit		Credit
Cash	18,300
Accounts Receivable	8,100
Supplies	5,930
Equipment	44,300
Accumulated Depreciation			6,900
Accounts Payable			4,370
Deferred Rent Revenue			1,730
Capital Stock			24,400
Retained Earnings			21,300
Dividends	15,500
Commission Revenue			46,330
Rent Revenue			6,000
Depreciation Expense	4,500
Utilities Expense	9,400
Supplies Expense		5,000
Total		111,030		111,030

Required: Prepare the first closing entry to close the revenue accounts to Income Summary.