Williams Company had the following adjusted trial balance: Account Titles Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Deferred Rent Revenue Capital Stock Retained Earnings Dividends Commission Revenue Rent Revenue Depreciation Expense Utilities Expense Supplies Expense Total Debit 12,910 9,270 5,690 54,090 16,800 3,000 8,400 5,000 115,160 Credit 8,200 4,400 1,560 22,300 23,400 50,100 5,200 115,160 Required: Prepare the second closing entry to close the expense accounts to Income Summary.