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debit Income Summary $17,000, credit Dividends $17,000. credit Income Summary $17,000, debit Dividends $17,000. debit Income Summary $17,000, credit Retained Earnings $17,000 13) IFRS requires a specific format for the balance sheet (statement of financial position) that is identical to U.S. GAAP. requires a specific format for the balance sheet (statement of financial position) that is different from U.S. GAAP. requires no specific format for the balance sheet (statement of financial position) but most companies that follow IFRS prepare the statement in a different format from U.S. GAAP. requires no specific format for the balance sheet (statement of financial position) but most companies that follow IFRS prepare the statement identical to U.S. GAAP. 14) Each of the following accounts is closed to Income Summary except All of these are closed to Income Summary. Expenses. Dividends. Revenue 15) The account, Supplies, will appear in the following debit columns of the worksheet. Trial balance.