T-accounts have been opened using the balances from the adjusted trial balance. Post the closing entries to the t-accounts and calculate ending balances for each account. For accounts that have a zero balance, enter the zero on the normal balance side. Use the acronym for closing entries as post references and include Bal. references where appropriate. For the Income Summary account, calculate and enter the Balance (Bal.) before posting the entry to close out the account.

how would I determine the answers?

Bright, Capital Income Summary 20000 30,000 Adj. Bal. 100000 12,000 Supplies Expense Adj. Bal. 18,000 18000