Could you explain to me how did he found the NET INCOME and REPAIR REVENUE ?

AH Consulting Problem-Solution: 1) Net income $5,350 2) Closing Entries 17750 Repair Revenue Rent Revenue 500 18250 Income Summary Income Summary 12900 Salaries Expense Rent Expense Utilities expense ieli Insurance Expense Depr Expense-Equip 9550 1500 640 810 400