I need help with the income summary portion of the general ledger

POBT. RO DEBOROPTION DEBIT CREDIT $3,100 $3,100 $3,200 $3,200 $6,000 As, Entries Supplies Expense Supplies Rent Expense Prepaid Rent Unearned Fees Fees Earned Insurance Expense Prepaid Insurance Salary Expense Salaries Payable Depreciation Expense Accumulated Depreciation $6,000 S600 $600 S480 $480 660 5660 17 21 CL 2 283 Mall 19 21 DATE DESCRIPTION POST REF DEBIT CREDIT Mar. 1 Cash $3,500 $3,500 Mar2 Accounts Receivable Miscellaneous Expense Cash $600 $600 S Mar.3 Cash Unearned Fee $5,000 6 $5,000 7 Mar. 6 Salary Expense Salaries Payable Cash $1,260 S240 9 $1.500 10 Mar. 8 $800 10 11 12 Mar.12 Accounts Payable Cash Accounts Receivable S800 S12,200 Fees Earned 12 13 $12,200 Cash 13 10 Mar.1 S7.750 14 15 $7.750 16 Mar. 17 15 $1,500 17 Fees Earned Salary Expense Cash Supplies Accounts Payable 16 $1,500 Mar. 18 17 S800 19 18 20 Mar.20 Cash S800 19 $16,400 20 20 Mar.20 Cash $16,400 21 $16,400 22 Mar.21 Fees Earned Accounts Receivable Fees Earned Cash $6,400 23 S6,400 24 Mar.23 $19,000 Accounts Receivable 25 $19,000 28 Mar.26 Miscellaneous Expense S240 27 S240 28 Mar 28 Cash Miscellaneous Expense Cash Accounts Receivable S580 $580 30 Mar.30 S7,800 Fees Earned 31 $7,800 32 Mar 31 Cashi $10,200 Accounts Receivable 33 $10,200 34 Mar.31 Sam Olin, Drawing S16,000 35 Cash $16.000 JOURNAL PAGE 8 DATE DESCRIPTION POST REF DEBIT CREDIT Mar.31 2 $56,550 $56.550 Mar.31 $11,420 7 8 9 Closing Entries Fees Earned Income Summary (Closing Revenue Account) Income Summary Depreciation Expense Insurance Expense Miscellaneous Expense Rent Expense Salary Expense Supplies Expense (Closing Expense Account) Income Summary Sam Olin, Capital (Closing Income Summary Account) Sam Olin. Capital Sam Olin. Drawing (Closing Drawing Account) S660 $600 $14.20 $3,200 $3.240 S2.300 10 10 11 11 12 12 Mar.31 13 $45.130 13 14 S45.130 14 15 18 Mar 31 $16.000 16 17 S16,000 17 15 16 1 19 19 20