what is the income summary

TRIAL BALANCE ADJUSTMENTS ACCOUNT NAME DEBIT CREDIT DEBIT CREDIT Cash 32,725 0 0 Accounts Receivable 960 0 0 Merchandise Inventory 1,250 1,045 1,250 0 Supplies 1,525 110 Prepaid Insurance 930 0 750 Office Equipment 5,450 O 0 Accum. Depr.-Office Equipment 0 300 Accounts Payable 480 0 0 11,750 M. Bruno, Capital 0 1,125 M. Bruno, Drawing 0 0 Unearned Professional Fees 34,700 32,100 1,420 Wages Expense 630 0 Advertising Expense 350 0 0 Rent Expense 700 0 130 Telephone Expense 0 0 Utilities Expense 190 0 0 Miscellaneous Expense 175 0 Income Summary Professional Fees Income 32,100 Supplies Expense 110 0 Insurance Expense 750 Depr. Expense-Office Equipment 300 0 Wages Payable 0 630 46,930 46,930