An adjusted trial balance a merchandiser is given below. 
Provide journal entries to close the Income Summary account and the Owner, Withdrawals account.
Definitions:
Subatomic Particles
Particles smaller than atoms, including protons, neutrons, and electrons, which are the building blocks of atoms.
Bonding Behavior
The formation of a close personal relationship, especially between parents and their offspring, facilitated by hormonal and emotional factors.
Electrons
Subatomic particles with a negative electrical charge, found orbiting the nucleus of an atom.
Ionic Bonding
A chemical bond formed between two ions with opposite charges through the transfer of electrons.
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