At June 30, account balances after adjustments for Alpha Cinema are as Follows:

Accounts Accounts balances

Cash $31,000

Supplies $ 4,000

Equipment $50,000

Accumulated Depr. -Equip $13,000

Accounts Payable $10,000

Owner's, Capital $20,000

Owner's Drawings $10,000

Sales Revenue $105,000

Service Revenue $53,000

Advertising Expense $25,000

Supplies Expense $19,000

Depreciation Expense $ 5,000

Rent Expense $25,000

Salaries & Wages Expense $27,000

Utilities Expense $5,000

In Doing the closing journal entries for Alpha Cinema for the year ended June 30, What would be the :

1. Balance in Income Summary to be transferred to Owner's Capital

2. Balance in Owner's Capital (after the transfer from Income Summary and Drawings)