All revenue and expense accounts have been closed at the end of the calendar year for Sunland Company. The Income Summary account has total debits of $$498,200$ and total credits of $$564,000.$ As of the same date, Owner's Capital has a balance of $$108,100,$ and Owner's Drawings has a balance of $$45,120.$

$($a$)$

Journalize the entries required to complete the closing of the accounts. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To close net income to capital$)$