Valiey Company's adjusted account balances from its general ledger on August 31, its fiscal year-end, follows. It categorizes the following accounts as selling expenses: sales salaries expense, rent expense-selling space, store supplies expense, and advertising expense. It categorizes the remaining expenses as general and administrative. Record the entry to close the income statement accounts with credit balances. Note: Enter debits before credits. Record the entry to close income summary. Note: Enter debits before credits. \begin{tabular}{|c|c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline August 31 & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular} Beginning merchandise inventory was $26,631. Supplementary records of merchandising activities for the year ended August 31 reveal the following itemized costs Record the entry to close the income statement accounts with debit balances. Note: Enter debits before credits. Record the entry to close the Dividends account. Note: Enter debits before credits