income summary owners capital

Income Summary Owner's Capital 3800 Bat. Journalize the closing entries at April 30. (Credit occount titles are automatically indented when amount is entered. Do not indent manually.) Io. Date Account Titles and Explanation Debit Credit 1. Apr. Service Revenue 15300 Income Summary 15300 (To close revenue account) 2. Apr: 30 Incorne Summary \begin{tabular}{|r|} \hline 12440 \\ \hline \end{tabular} Salaries and Wages Expense 10800 Insurance Expense Depreciation Experise 740 3. Apr: income Summary 2800 Owner's Cageal (To close net income / (loss)) 4. Apr- Owners capital Omners Drowiress (To close drawings) eTextbook and Media List of Accounts