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Question 4 [15 points] Following is the adjusted trial balance, with accounts listed in alphabetical order for United Corporation at January 31, 2014 Use this information to prepare the closing entrios. 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 eamings Enter the dates in the format dd/mmm (ie. 15/Jan) Page GJE United Corporation Adusted Tral Balance Date Credt January 31, 2014 Debit Credit Accounts receivable 23,110 Accumulated depreciation, furniture 7,440 Bonds payable, 8,140 Cash 8,770 Commissions eamed 13,840 Depreciation expense, furniture 1,890 Dividends 2,870 Furniture 25,000 Property taxes experise 4,470 Rent earned 11,770 6,050 Retained earnings Share capital, 18.950 68 120 60 190 Totals LA m General Journal Account/Explanation F Debit