Please help with what the Income summary is? I can't seem to understand how to get that amount.

On December 31, 2019, the ledger of Lopez Company contained the following account balances: $32,400 $12, goo so, 750 25,400 16, 400 47, Cash Accounts Receivable Suppl e s E i pment Accumulated Depreciation Accounts Payable Maria Lopez, Capital 2, 600 1, soo 2,200 2, 700 Maria Lopez , Drawing Fees Income Depreciation Expense Salaries Expense Supplies Expense Telephone Expense Utilities Expense Prepare the closing entries for the above transactions. View transaction list Journal entry worksheet 3 Prepare the closing entry for the balance of income summary. Note: Enter debits before credits. Debit 2, 4so 2,700 2,300 4,350 Credit Date Dec 31, 2019 General Journal ncome summary aria Lopez, Capital