I literally just need to figure out what the income summary is please help i can't move on until this last put is done

The company's adjusted trial balance includes the following accounts balances: Cash, $15,000; Equipment, $85,000; Accumulated Depreciation, $25,000; Accounts Payable, $10,000; Retained earnings, $63,500; Dividends, $2,000; Sales, $56,000; Sales Returns and Allowances, $3,000; Sales Discounts, $1,500; Depreciation Expense, $25,000; and Salaries Expense, $23,000. All accounts have normal balances. Prepare the second closing entry by selecting the account names from the pull-down menus and entering dollar amounts in the debit and credit columns. Answer is complete but not entirely correct. No Date Credit Debit 18,000 X Dec. 31 General Journal Income summary Sales returns and allowances Depreciation expense Sales discounts Salaries expense 3,000 25,000 1,500 23,000