D. A summary of selected ledger accounts appear below for F. Yanko for the current calendar year.

Answer the following questions.

1. What was the total amount of withdrawals?

2. What was the net income?

3. What was the total revenue?

4. What were the total expenses?

E) On the basis of the following data taken from the adjusted trial balance columns of the worksheet for the year ended December 31 for Painting the Perfect Picture, journalize the four closing entries in the proper order.

\begin{tabular}{ll|lr} F. Yanko, Capital \\ \hline 12/31 & 6,500 & 1/1 & 27,000 \\ & 12/31 & 4,250 \end{tabular} \[ \begin{array}{ll|ll} \multicolumn{4}{c}{\text { Income Summary }} \\ \hline 12 / 31 & 12,750 & 12 / 31 & 17,000 \\ 12 / 31 & 4,250 & & \end{array} \] AccountCashAccountsReceivableSuppliesEquipmentAccumulatedDepreciationAccountsPayableCapitalWithdrawalsFeesEarnedSalaryExpenseRentExpenseDepreciationExpenseSuppliesExpenseMiscellaneousExpenseTotalDebit27,00067,0007,000200,00025,00027,00017,50020,00012,5004,250407,250Credit70,00037,000200,250100,000