The first step in the closing entries is to close the revenue account(s) into the Income Summary account.

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This is true according to generally accepted accounting principles (GAAP). The purpose of closing the revenue account(s) into the Income Summary account is to transfer the revenues earned during the period to a temporary account that will be used to calculate the net income (or loss) for the period. After this step, the revenue accounts will have a zero balance to start fresh in the next accounting period.

The First Step in the Closing Entries Is to Close