The Income Summary and Linda Carter, Capital accounts for Carter Production Company at the end of its accounting period follow.

Income Summary				Account No. 399
					Balance
Date		Description	Debit	Credit	Debit	Credit
2019
Dec. 31		Closing		66,000		66,000
31		Closing	35,400			30,600
31		Closing	30,600			0

Linda Carter, Capital				Account No. 301
					Balance
Date		Description	Debit	Credit	Debit	Credit
2019
Dec. 1				115,000		115,000
31		Closing		30,600		145,600
31		Closing	10,500			135,100