After all revenue and expense accounts have been closed at the end of the fiscal year. Income Summary has a debit of $798,400 and a credit of $955,300. At the same date, Debra Allen, Capital has a credit balance of $1,439,000, and Debra Allen, Drawing has a balance of $36,000 Required: (a) Journalize the entries required to complete the closing of the accounts on December 31 (b) Determine the amount of Debra Allen, Capital at the end of the period