please complete with proper accounting terms

Question 4 [15 points] Following is the adjusted trial balance, with accounts listed in alphabetical order for Barton Corporation at July 31, 2014. Use this information to prepare the closing entries. Use the numbers below as the description for the corresponding closing entry. 1. Close all temporary credit balance accounts to the income summary account. 2. Close all temporary debit balance accounts to the income summary account 3. Close the income summary (net income) to retained earnings. 4. Close the income summary (net loss) to retained earnings. 5. Close dividends to retained earnings. Enter the dates in the format dd/mmm (ie. 15/Jan). 4 Barton Corporation Adjusted Trial Balance Page GJ8 Credit Date F Debit July 31, 2014 Debit Credit 9,220 Accounts receivable Accumulated depreciation, building 1,450 Building 11,050 Cash 6,850 Commissions earned 7,010 Consulting revenue earned 4,700 Depreciation expense, building 790 Dividends 2,560 Interest earned 2,160 Office supplies expense 7,150 Rent earned 3,580 Retained earnings 11,300 Salaries expense 13,560 15,560 Share capital Unearned rent 5,420 51,180 51,180 72-50 Totals + +3 General Journal Account/Explanation