On April 1, Spencer Lewis created a new travel agency, Lewis Travel. The following transactions occurred during the companys first month.

April 2	Lewis invested $35,000 cash and computer equipment worth $9,600 in the company.
April 3	The company rented furnished office space by paying $2,300 cash for the first months (April) rent.
April 4	The company purchased $2,000 of office supplies for cash.
April 10	The company paid $2,880 cash for a 12-month insurance policy. Coverage begins on April 11.
April 14	The company paid $1,960 cash for two weeks salaries earned by employees.
April 24	The company collected $18,000 cash for commissions revenue.
April 28	The company paid $1,960 cash for two weeks salaries earned by employees.
April 29	The company paid $650 cash for minor repairs to computer equipment.
April 30	The company paid $600 cash for this months telephone bill.
April 30	Lewis withdrew $2,000 cash from the company for personal use.

Information for month-end adjustments follows:

1. Prepaid insurance of $160 expired this month.
2. At the end of the month, $850 of office supplies are still available.
3. This months depreciation on computer equipment is $160.
4. Employees earned $784 of unpaid and unrecorded salaries as of month-end.
5. The company earned $1,800 of commissions revenue that is not yet recorded at month-end.

I need help with closing the owners withdrawal account, revenue account, expense account, and income summary account please.