Just a problem I need completed, no rush!

Account Name Is the account affected During closing is the by a closing entry? account debidor credited? During closing.is Income Summary debited or credited? Tho Accounts Receivable Bankcards Expense Capital Stock Cash in Bank Equipment Federal Corporate Income Tax Expense Federal Corporate Income Tax Payable Insurance Expense Merchandise Inventory Miscellaneous Expense Prepaid inne Purchases Purchases Discounts Purchases Returns and Allowances Sales Discounts Sales Returns and Allowances Sales Tax Payable Supplies Supplies Expense Transportation in Us Expande