Lennon's Pastries Company Adjusted Trial Balance December 31, 2020 Account Name 100-Cash 101-Accounts Receivable 102-Supplies 103-Prepaid Rent 150-Computer (Cost) 151-Accumulated Depreciation-Computer 200-Accounts Payable 201-Unearned Revenue 202-Salaries & Wages Payable 300-Owner's Capital 301-Owner's Drawings 400-Service Revenue 501-Depreciation Expense 580-Telephone Expense 600-Supplies Expense 650-Salaries & Wages Expense 750-Rent Expense Debit Credit $1,970 6,500 2,400 1,200 55,600 $15,000 2,460 12,500 3,600 . 80,000 20,000 105,000 1,590 25,600 36,700 45,000 22,000 $218,560 $218,560 Prepare the Journal Entry to show the Net Income Summary balance that was zeroed-out to Owner's Capital. Use account 302-Income Summary