how do i calculate the incom summary

The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance December 31 5 4e $ 12,4aa $ 39,eaa Account Title Cash Prepaid insurance notes receivable (due in 5 years) Buildings Accumulated depreciationauildings Accounts payable notes payable (due in 3 years) Common stock Retained earnings Dividends Consulting revenue Wages expense Depreciation expenseBuildings Insurance expense Totals Prepare its December 31 closing entries. View transaction list Debit 20,8e 1, ase 3, ge 2,16e 1, 62e $ 39,ge Credit 7 , 2aa 4, laa Prepare the entry to close the revenue account(s). Prepare the entry to close the expense account(s). Prepare the entry to close Income Summary. 4 Prepare the entry to close the Dividends account. = journal entry has been entered Note . Record entry Clear entry Credit View general journal