The December 31, 2021, adjusted trial balance for the Blueboy Cheese Corporation is presented below.

Account Title	Debits		Credits
Cash	41,500
Accounts receivable	305,000
Prepaid rent	10,500
Inventory	45,000
Office equipment	550,000
Accumulated depreciation			230,000
Accounts payable			62,000
Notes payable (due in six months)			45,000
Salaries payable			7,000
Interest payable			1,500
Common stock			400,000
Retained earnings			125,000
Sales revenue			700,000
Cost of goods sold	420,000
Salaries expense	105,000
Rent expense	31,500
Depreciation expense	55,000
Interest expense	3,000
Advertising expense	4,000
Totals	1,570,500		1,570,500

1-a. Prepare an income statement for the year ended December 31, 2021. 1-b. Prepare a classified balance sheet as of December 31, 2021. 2. Prepare the necessary closing entries at December 31, 2021.

I need help with figuring out the categories for closing the accounts. I cannot find income summary on my drop down categories.

Here are my categories :

• No journal entry required
• Accounts payable
• Accounts receivable
• Accrued Liabilities
• Accumulated depreciation
• Advertising expense
• Buildings
• Cash
• Common stock
• Cost of goods sold
• Deferred rent revenue
• Deferred sales revenue
• Deferred service revenue
• Depreciation expense
• Dividends
• Equipment
• Gain on sale of investments
• Insurance expense
• Interest expense
• Interest payable
• Interest receivable
• Interest revenue
• Inventory
• Land
• Maintenance expense
• Miscellaneous expense
• Notes payable
• Notes receivable
• Office equipment
• Prepaid advertising
• Prepaid insurance
• Prepaid rent
• Rent expense
• Rent revenue
• Retained earnings
• Salaries expense
• Salaries payable
• Sales revenue
• Service revenue
• Supplies
• Supplies expense
• Utilities expense
• Utilities payable

Date	General Journal	Debit	Credit
Dec-31	Sales revenue	$ 760,000
	???		$ 760,000
	(To close revenue account)
Dec-31	???	$ 682,300
	Cost of goods sold		$ 456,000
	Salaries expense		$ 114,000
	Rent expense		$ 40,500
	Depreciation expense		$ 62,000
	Interest expense		$ 4,400
	Advertising expense		$ 5,400
	(To close expense account)
Dec-31	??????????	$ 77,700
	Retained earnings		$ 77,700
	(To close income summary)