At March $31,$ SOME of account balances after adjustments for "ABC" Company are as follows:

Sales Revenues

Equipment

$$75,000$

Service Revenues

Capital

Rent Revenues

Supplies Expense

$$62,500$

Salaries Expense

$$40,000$

$$37,500$

$$56,250$

$$23,750$

Interest Expense

$$22,500$

Accumulated Depreciation

$$20,000$

Dividends

Advertising Expense

Rent Expense

$$15,000$

$$15,000$

$$15,000$

Cash

Accounts Payable

$$15,000$

Utilities Expense

$$7,500$

$$6,250$

$$18,750$

Supplies

$$5,000$

Depreciation Expense

$$5,000$

Based on the above$-$given information, answer the following questions:

The debit side of the revenue closing entry

must be

with an amount of

The credit side of the Expense closing entry must be with an amount of

The debit side of the Income summary closing entry must be

with an

amount of