Can someone tell me what I am doing wrong on the income summary please?

The unadjusted trial balance of Wolfe Anvils at December 31, 2024, and the data for the adjustments follow: (Click the icon to view the adjusting data.) (Click the icon to view the unadjusted trial balance.) Read the requirements. II used: Depr. = Depreciation; Equip. = Equipment.) Stick with it. The balance of Income Summary prior to closing is incorrect. Be sure to enter the balance ("Bal.") of Income Summary prior to closing on the second line and on the proper side of the T-account. Please check your calculation and try again