Selling expenses

Administrative expenses

$105,000$

Journal entry worksheet

$1$

$2$

$4$

Record closing of income summary account.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[\backslash$table$[[$December$],[31]],$Income summary,$33,000,],[,$K$.$ Emiko, Capital,,$33000],[,$t$.,,],[,,,],[,,,]]$

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