Problem 5: Closing entries. (10 points) Given the following accounts, prepare the closing entries in the order and method taught using Income Summary. Number each entry 1, 2, .... Accounts payable $ 6,700 Accounts receivable 8,200 Rent expense $ 6,000 Cash 23,800 Common stock 25,000 Salary payable Salary expense 19,400 1,200 Dividends 8,300 Service revenue 35,500 Interest expense 1,200 Supplies 2,500 Truck 14,600 Note payable 11,000 Utilities expense 4,000