Joshua Metal Company Adjusted Trial Balance for the Month Ending December 31, 2019 Account Title Debit Credit 3,650 4,500 6,800 22,000 85,000 100-Cash 101-Accounts Receivable 102-Supplies 103-Prepaid Rent 150-Computer (Cost) 151-Accumulated Depreciation 200-Accounts Payable 201-Unearned Revenue 202-Salaries & Wages Payable 300-Owner's Capital 301-Owner's Drawings 400-Product Revenue 404-Service Revenue 500-Telephone Expense 601-Salaries & Wages Expense 650-Supplies Expense 750-Depreciation Expense 790-Rent Expense 2,600 5,000 12,600 8,700 125,000 10,000 75,000 36,000 2,450 125,000 2.500 500 2,500 264.900 264,900 Please prepare a journal entry to record the Net Income/(Loss) Income Summary amount that will be closed out to Owner's Capital (302-Income Summary)