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.

Cash$6,520

Accounts Receivable$1,350

Prepaid Insurance$1,550

Equipment$10,720

Accumulated Depreciation$220

Accounts Payable$1,780

Interest Payable$110

Unearned Revenue$1,020

Bank Loan$2,600

Nathaniel, Capital$11,880

Nathaniel, Withdrawals$660Service

Revenue$5,600

Depreciation Expense$180

Insurance Expense$130

Interest Expense$110

Office Supplies Expense$440

Rent Expense$1,130

Telephone Expense$420

DR Total$23,210 and total CR is $23,210

what are the income summary and capital for Apr 30?