In each situation, record the journal entry to close the Income Summary account a. The total of the debit column in the Income Statement section of the worksheet was $756,000 and the total of the credit column in that section was $717.100. b. The total in the debit column of the Income Statement section was $703, 100 and the total of the credit column was $740,000. c. The total of the debit column in the Balance Sheet section was $399,000 and the total of the credit column in that section was $390.925