I do not understand how I would get the highlighted portion. the directions state:

. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account.

What else do I need to add?

Bright, Capital 20000 30,000 Adj. Bal. Income Summary 100000 100000 Bright, Capital 20000 30,000 Adj. Bal. Income Summary 100000 100000