5R-2. Janet Smother is the new bookkeeper who replaced Dick Burns, owing to his sudden illness. Janet finds a note on her desk requesting that she close the books and supply the ending capital figure. Janet is upset since she can only find the following:

a. Revenue and expense accounts were all zero balance.

b. Income Summary 14,360 19,300

c. Owner withdrew $8,000.

d. Owner's beginning capital was $34,400.

Could you help Janet accomplish her assignment? What written suggestions should Janet make to her supervisor so that this situation will not happen again?