I need help completing the Owner's Capital and Income Summary.

Date Account Titles and Explanation Debit Credit Dec. 31 Tservice Revenue 60,4001 Income Summary 60,400 (To close revenue account) Dec. 31 Income Summary 38,000|| Depreciation Expense 3,100 1 Insurance Expense 2,000 | Salaries and Wages Expense 29,900 Utilities Expense IT 1,400 1,600 | Maintenance and Repairs Expense (To close expense accounts) Dec. 31 Income Summary Owner's Capital 22,400 (To close net income / (loss)) Dec. 31 owner's Capital 11,300 1 Owner's Drawings (To close drawings) Post the closing entries and balance the accounts. (Post entries in the order of journal entries presented in the previous part.) Owner's Capital No. 301 12/31 11,300 Owner's Drawings No. 306 2/31 Bal. = 1 12/31 Bal. A 11,300 i 12/31 12/31 1 11,300 Income Summary No. 350 12/31 38,000 12/31 60,400 12/31 22,4001 TELLIMITETTY DIXIERE