how to close out all of the income accounts?

INSTRUCTIONS: Using the numbers in front of each account title below, identify the correct journal entries for each of the following transactions. The first number of each set is the number(s) of the account(s) to be debited followed by the number(s) of the account(s) to be credited. For example: if cash is to be debited and sales is to be credited, the correct answer would be shown as 1:35