T.Shally is owned by A. Dingdong and sells custom designer doorbells. The partial trial balance at year end is provided below. The second closing entry closes income statement debits to income summary.

REQUIRED: Provide the amount that will be debited or credited to the Income Summary account. (Provide the number only, no dollar sign, comma or extra spaces.)

T.Shally

Trial Balance (Partial)
November 30, 2021

$ Depreciation Expense 13

Accumulated Depreciation 20

Interest Revenue 26

T.Shally, Drawings 39

Prepaid Insurance Expense 40

Unearned Revenue 50

Freight Out 55

Accounts Receivable 67

Note Payable 87

Merchandise Inventory 90

Prepaid Supplies 125

Rent Expense 152

Sales Returns & Allowances 175

Rental Revenue 206

Utilities Expense 240

Loan Payable 250

Computers 250

T.Shally, Capital 484

Cost of Good Sold 500

Cash 712

Sales 1,306