The entry to close this account is debit capital; credit income summary.
In a manual accounting system, an income summary is a temporary account used with closing entries of account. The balance from the closing entries will be transferred to either the retained earnings account or owner's capital account.
If there is a Debit balance on the income statement, the amount is the company's net loss. As a result, the income statement will be close of such amount with credit and a debit to Retained Earnings.
Proper entry to record the closing of the account is to debit capital and credit income summary.
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