Improv Club (IC) features entertaining improvisational theatre performances. The theatre features a range of shows and talented performers. IC prepares financial statements on an annual basis. The following year-end accounts as of December 31,2020 are listed in alphabetical order and have normal balances. Journal entry worksheet Record to close the revenue account to the income summary. Note: Enter debits before credits. Journal entry worksheet Record to close the expense accounts to the income summary. Note: Enter debits before credits. Journal entry worksheet Record to close the income summary to capital. Note: Enter debits before credits. Record to close withdrawals to capital. Note: Enter debits before credits. 3. What is the ending balance of Nick Stilz's capital account as at December 31,2020