Is the closing journal entries correct?

Closing Journal Entries 12/31/2017 Entry Account a. Debit Credit Prepare the following closing entries: & Close revenue accounts to Income Summary 51000 Cast Acct H Close expense accounts to Income SummaryIncomE Summany Close Income Summary to Owner's Capital Sales yevenve 1,101 inve Income Summans Cost of gotds sold ages eype)s e 101000+ 01400 1901700 u d. Close withdrawals to Owner's Capita Pre 1101400 Income Summa 0,250 11 00 Supplies expense 11000 1100 al 000 900.- rent expense Insurance expenre Uhitihies expenre Deprecianon espanre Interest expenre 500 8IDDD 3o1o Income tax exprse ouonas-capital 105 820 downer Capita