Need assistance with closing entries.

Breakdown:

Income from Fees- debit

3,500

Income and Expense Summary- credit 3,500

To close income account

Income and Expense Summary

debit- 2,320

Rent Expense

credit- 350

Salary Expense

credit- 1,320

Telephone Expense

credit- 180

Utility Expense

credit- 70

Office Supplies Expense

credit- 300

Depreciation Expense - Office Equipment

credit- 100

To close expense accounts

Income and Expense Summary

debit - 5900

John Kerry, Capital

credit- 5900

TO transfer net income

I don't know where I have it wrong but there seems to be something incorrect here. I'm guessing it's the last one but feedback would be great!