3 The ledger of Rashid Travel Agency includes the following accounts with normal balances on December 31, 2020: Rashid, Capital BD25,000; Drawings BD3,200; Fees Earned BD4,000; Ticket Revenues BD16,000; ;General Expense BD24,600 :Required Prepare the necessary closing entry for net income or loss from the available information on December .31, 2020 4 ) Debit Income Summary BD4,600 and Credit Capital BD4,600 Debit Capital BD4,600 and Credit Income Summary BD4,600 Debit Net Income BD4,600 and Credit Capital BD4,600