Ding-a-ling Doorbells is owned by A. Dingdong and sells custom designer doorbells. The partial trial balance at year end is provided below. The third closing entry closes the balance of income summary.

REQUIRED: Provide the amount that will be debited or credited to the Income Summary account. (Provide the number only, no dollar sign, comma or extra spaces.)

Ding-a-ling Doorbells
Trial Balance (Partial)
November 30, 2021
	$
A. Dingdong, Capital	875
A. Dingdong, Drawings	74
Accounts Payable	175
Accounts Receivable	100
Accumulated Depreciation	50
Cash	1,425
Cost of Good Sold	800
Depreciation Expense	25
Equipment	500
Freight Out	99
Interest Revenue	91
Merchandise Inventory	100
Notes Payable	500
Prepaid Insurance	60
Rent Expense	95
Rental Revenue	120
Salaries Expense	400
Sales	1,980
Sales Returns & Allowances	136
Supplies	250
Unearned Revenue	120