13.The income statement for the year 2017 of Poole Co. contains the following information: Revenues..........................................................$175,000 Expenses: Salaries and Wages Expense $115,000 Rent Expense ...........................32,000 Advertising Expense................12,000 Supplies Expense......................12,000 Utilities Expense........................5,000 Insurance Expense...................4,000 Depreciation expense ............3000 After the revenue and expense accounts have been closed, the balance in Income Summary will be? (show calculation)