The Income Summary and Peter Shah, Capital accounts for Shah Interior Design Services at the end of its accounting period follow:On December 31 the Income Summary account of York Company has a debit balance of $18,050 after revenue of $49,200 and expenses of $67,250 were closed to the account. Alan York, Drawing has a debit balance of $23,400 and Alan York, Capital has a credit balance of $84,500. Record the journal entries necessary to complete closing the accounts. Post the closing entries to the Alan York, Capital account