Hello I am sending this attachment I need the Income Summary fixed in part B and cost of goods won't take the number even those it's an expense, I also need the income summary and retained earnings figured out and I need it within the next 10 minutes, please someone help me and please get me the right answer.

Presented below is information related to Garland Co. fo January 2017. Ending inventory per perpetu al records $23,810 Ending inventory actually on hand 23,210 Cost of goods sold 214,580 Freightout 7,430 (a) Your answer is correct. Prepare the necessary adjusting entry for inve account titles are automatically indented is entered. Do not indent manually. If no required, select "No Entry" for the accou enter 0 for the amounts.) Account Titles and Explanation Cost of Good Debit 600 I nventory SHOW LIST OF ACCOUNTS SHOW ANSWER LINK TO TEXT Attempts: 2 of 3 used (b) Your answer is partially correct. Try again. Prepare the necessary closing entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanat ion Debit Credit Sales Revenu 408,780 I ncome Summ 408,780 (To close accounts with credit balances) I ncome Summ I nsurance Ex 12,250 Sales Returns 15,740 Sales Discoun 11,440 Cost of Good 214,580 Salaries and 56,210 Freight-Out 7,430 Rent Expense 22,950 (To close accounts with debit balances) I ncome Summ Retained Earn (To close net income / (loss)) related to Garland Co. for the month of Insurance expense $12,250 Rent expense 22,950 Salaries and wages expense 56,210 Sales discounts 11,440 Sales returns and allowance s Sales revenue 15,740 408,780 ry adjusting entry for inventory. (Credit automatically indented when amount indent manually. If no entry is No Entry" for the account titles and ounts.) Credit 600 UNTS 600 408,780 12,250 15,740 11,440 214,580 56,210 7,430 22,950