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		134,000		134,000
31		Closing	71,800			62,200
31		Closing	62,200			0

Linda Carter, Capital				Account No. 301
					Balance
Date		Description	Debit	Credit	Debit	Credit
2019
Dec. 1				240,000		240,000
31		Closing		62,200		302,200
31		Closing	22,000			280,200

Enter the following amounts.