What is the entry to close revenue to income summary, close expenses to income summary, close income summary to capital, and close drawings to capital

The adjusted trial balance of Sara's Web Services follows: SARA'S WEB SERVICES Adjusted Trial Balance December 31 Cash... Supplies.. Prepaid insurance .................... Computer equipment ........... Accumulated depreciation Computer equipment Accounts payable ........ Sara Pollis, Capital....... Sara Pollis, Withdrawals ........... Services revenue .............. Salaries expense........... Depreciation expense .............. Rent expense................... Supplies expense ................. Utilities expense.................... Insurance expense ......................... Totals $ 1,170 1,930 600 20,600 $ 5,400 325 13,925 4,800 21,720 6,920 2,000 1,200 800 950 400 $41,370 $41,370 (a) Prepare the closing entries for Sara's Web Services (b) What is the balance of Sara's capital account after the closing entries are post