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Closing Entries The adjusted trial balance prepared as of December 31 contains the following accounts. Use the information provided below to prepare journal entries to close the accounts using the Income Summary account. After these entries are posted, what is the balance in the Retained Earnings account? Debit Credit Commission Earned $95,900 Wages Expense $47,000 Insurance Expense $12.900 Utilities Expense $9,000 Depreciation Expense $20,800 Dividends $23,000 Common stock $61,000 Retained Earnings $33,100 Credit General Journal Date Description Debit Dec.31 Commissions Earned + $ 95,900 $ $ Income Summary 0 To close the revenue account. Dec.31 Income Summary 89,700 0 95,900 47,000 12,900 9,000 0 0 20,800 Wages Expense Insurance Expense Utilities Expense Depreciation Expense To close the expense accounts. Dec.31 Income Summary Retained Earnings To close income summary Dec.31 Retained Earnings Dividends To close dividends account. 61,000 X 0 0 61,000 x 0 23,000 0 23,000 Balance in Retained Earnings at December 31 $ 16,300