I still can not find out the answer for the income summary??For the Income Summary account, calculate and enter the Balance (Bal.)

this should be a clearer image

ye Bright Capital Income Summary 20000 30,000 Adj. Bal 100006 10000C 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 Credit Date Dec 31 Debit 54.000 Dec. 31 Bright, Capital 20,000 Income Summary 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 cose Expenses