Process year-end closing journal entries for the following company:

						Jan - Dec 22
	Ordinary Income/Expense
			Expense
				Depreciation Expense		14,109.00
				Dues and Subscriptions		243.75
				Engineering Services		4,604.00
				Insurance Expense
					Property Insurance	1,936.53
					Insurance Expense - Other	2,804.55
				Total Insurance Expense		4,741.08
				Interest Expense
					Business Loan Interest	12,057.78
				Total Interest Expense		12,057.78
				Repairs and Maintenance
					Lawn	1,065.00
					Repairs and Maintenance - Other	17,053.76
				Total Repairs and Maintenance		18,118.76
			Total Expense			53,874.37
	Net Ordinary Income					-53,874.37
	Other Income/Expense
		Other Income
			Rental Income			28,000.00
		Total Other Income				28,000.00
	Net Other Income					28,000.00
Net Income						-25,874.37

Please confirm if the following J/E's are correct for purposes of closing the year?

	Closing Entries
		Debit	Credit
J/E #1	Rental Income	28,000.00
	Income Statement		28,000.00
	Total JE	28,000.00	28,000.00
		Debit	Credit
J/E #2	Income Summary	53,874.37
	Depreciation Expense		14,109.00
	Dues and Subscriptions		243.75
	Engineering Services		4,604.00
	Property Insurance		1,936.53
	Insurance Expense - Other		2,804.55
	Business Loan Interest		12,057.78
	Lawn		1,065.00
	Repairs and Maintenance - Other		17,053.76
	Total JE	53,874.37	53,874.37
		Debit	Credit
J/E #3	Income Summary		25,874.37
	Retained Earnings	25,874.37
	Total JE	25,874.37	25,874.37
	*credit to income summary because the total was a loss
	*Debit to Ret Earning because total was unfav
	*please confirm if correct and thank you.