Please type out the full journal entry.

6,090 Problem 8 The following is an adjusted trial balance for Tinker's Motel: Tinker's Motel Adjusted Trial Balance December 31, 20X1 Cash $ 15,900 Supplies 3,400 Accounts Receivable 8,000 Furniture 100,000 Accumulated Depreciation, Furniture $ 20,000 Building 250,000 Accumulated Depreciation, Building (1) 999 140,000 Accounts Payable Mortgage Payable 57,900 o Tinker Bell, Capital 81,000 Room Revenue 219,000 to Wages 43,800 Utilities Expense 19,710 Insurance Expense sorti sobu 15,330 Supplies Expense XOS DE 32,850 Depreciation Expense 35,000 $ 523,990 $ 523,990 Required: 1. Prepare the journal entries to close the revenue and expense accounts to the Income Summary account. 2. Prepare the journal entry to close the Income Summary account to the Owner's Equity