Refer to Samsungs financial statements in Appendix A. What journal entry was likely recorded as of December

Question:

Refer to Samsung’s in Appendix A. What journal entry was likely recorded as of December 31, 2013, to close its Income Summary account?
Financial Statements
Financial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...