Record post-closing entry to close the income summary account using this information Account Name Cash Accounts Receivable Notes Receivable Interest Receivable Prepaid Insurance Equipment Accumulated Depreciation Land Accounts Payable Deferred Revenue Salaries and Wages Payable Interest Payable Income Tax Payable Notes Payable (short-term) Debit $4,510 1,700 1,250 10 250 4,600 3,750 Credit $25 620 1,200 400 45 273 4,000 Salaries and Wages Payable Interest Payable Income Tax Payable Notes Payable (short-term) Common Stock Retained Earnings Service Revenue Interest Revenue Salaries and Wages Expense Fuel Expense Insurance Expense Depreciation Expense Interest Expense Income Tax Expense Totals 4,300 410 50 25 45 273 $21,173 400 45 273 4,000 9,000 0 5,600 10 $21,173