i cannot figure out hos to calculate the income summary

Question 2 of 7 5.5/12 Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Blue Spruce Corp. is provided below. Debit Credit $62,440 22,620 11,350 183,010 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation Equipment Unearned Rent Revenue 78,350 $ 45,580 98,730 19,690 158,070 Service Revenue Rent Revenue 5,330 Rent Expense 3.100 Retained Earnings 53.150 Supplies Expense 1.200 Salaries and Wages Expense 78350 Rent Expense 3.100 Supplies Expense 1.200 (To close expense accounts) Dec. 31 Income Summary 644,070 64,070 Retained Earnings (To close net income to retained earnings) 22.690 Dec. 31 Retained Earning 22.4620 Dividends (To close dividends to retained earnings)