How would I get the answers to the highlighted?

T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries as post references and include Bal. references where appropriate. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account.

Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec. 31 Service Revenue 100,000 Dec 31 Income Summary 46,000 Income Summary 100,000 Bright, Capital 46,000 To close Revenue To close Income Summary Date Accounts and Explanation Debit Credit Date Accounts and Explanation Debit Credit Dec. 31 Bright, Capital 20,000 Dec 31 Income Summary 54,000 Bright Withdrawals 20,000 Depreciation Expense--Furniture 9,000 To close Withdrawals Interest Expense 12,000 Rent Expense 5,000 Salaries Expense 10,000 Supplies Expense 18,000 To close Expenses Depreciation Expense--Furniture Rent Expense Adj. Bal. 9,000 Adj. Bal. 5.000 Bright, Withdrawals Service Revenue Adj. Bal. 20,000 100,000 Adj. Bal. Interest Expense Salaries Expense Adj. Bal. 12,000 Adj. Bal. 10,000 Bright, Capital Income Summary 20000 30,000 Adj. Bal. 10000C 12.000 Bal Bright, Capital Income Summary 20000 30,000 Adj. Bal. 100000 12,000 Supplies Expense Adj. Bal. 18,000 18000