The entry to close income summary would be debit Income Summary, $155.000; credit C. Finley, Capital, $155,000 debit C, Finley, Capital, $50,000; credit Income Summary, $50,000 c, debit Finley, Capital, $9,000; credit Income Summary, $9,000 debit Income Summary, $50,000 credit C. Finley, capital, $50,000