All revenue and expense accounts have been closed at the end of the calendar year for Carla Vista Company. The Income Summary account has total debits of $$508,800$ and total credits of $$576,000.$ As of the same date, Owner$$s Capital has a balance of $$110,400,$ and Owner$$s Drawings as a balance of $$46,080.$

Journalize the entries required to complete the closing of the accounts