Debit Credit Account Balance Balance Cash Accounts receivable Accounts payable H. Jones, Capital H. Jones, Drawing $ 4,200 $ 300 $ 1,100 $ 4,400 $ 900 Fees revenue Advertising expense Travel expense Shipping expense $ 13,200 $ 8,100 $ 4,200 $ 300 Computer software expense $ 400 What is the balance of the Income Summary account of Flora Wholesalers after the second step of the closing process is completed