I need help Posting the closing entries to the t-accounts and calculating balances for each account. 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. I'm having issues with the income Summary and capital

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 Accounts and Explanation Debit Credit Date Dec 31 Dec 31 Bright, Capital 20,000 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 Bright Capital Income Summary 20000 30,000 Adj. Bal 100006 10000C