Please help me to record the entry to close income summary account.

General Ledger
M. Muncel, Capital	Account Number 301	Salaries Expense	Account Number 622
Dated	PR	Debit	Credit	Balance	Date	PR	Debit	Credit	Balance
May 31	G2			40,000	May 31	G2			20,000
M. Muncel, Withdrawals	Account Number 302	Insurance Expense	Account Number 637
Date	PR	Debit	Credit	Balance	Date	PR	Debit	Credit	Balance
May 31	G2			22,000	May 31	G2			4,400
Services Revenue	Account Number 403	Rent Expense	Account Number 640
Date	PR	Debit	Credit	Balance	Date	PR	Debit	Credit	Balance
May 31	G2			76,000	May 31	G2			8,400
Depreciation Expense	Account Number 603	Income Summary	Account Number 901
Date	PR	Debit	Credit	Balance	Date	PR	Debit	Credit	Balance
May 31	G2			15,000