Focus Consulting has journalized their adjusting entries and prepared their adjusted trial balance. Using the adjusted trial balance, prepare the closing entries using the income summary account for the month of April and create the post-closing trial balance.

Focus Consulting

Adjusted Trial Balance

April 30, 2019Account TitlesDRCRCash$6,520Accounts Receivable$1,350Prepaid Insurance$1,550Equipment$10,720Accumulated Depreciation$220Accounts Payable$1,780Interest Payable$110Unearned Revenue$1,020Bank Loan$2,600Nathaniel, Capital$11,880Nathaniel, Withdrawals$660Service Revenue$5,600Depreciation Expense$180Insurance Expense$130Interest Expense$110Office Supplies Expense$440Rent Expense$1,130Telephone Expense$420Total$23,210$23,210

what is a income summary and capital ?