$1.$ Below are the entries from an Adjusted Trial Balance:General MotorsAdjusted Trial Balance March $2023$DebitCredit $$Cash$8,070$Accounts Receivable$1,800$Business Supplies$2,550$Prepaid Insurance$\mathrm{.}2,300$Equipment$6,000$Equipment, Depreciation$200$Accounts Payable$200$Interest Payable$35$Notes Payable$6,000$Salary Payable$140$Unearned Food Service Revenue$2,750$Owner's Capital$10,000$Owner's Withdrawal$600$Food Services Revenue$5,850$Teaching Revenue$300$Equipment, Depreciation Expense$200$salary expense$1,540$Interest Expense$35$Insurance Expense$100$Rent ExpenseSupply ExpenseUtility ExpenseTotal$1,0001\mathrm{.}05023025\mathrm{.}47525,475$:a$.$ Close temporary accounts with credit balance to income summary. $[1$ mark$]$b$.$ Close temporary accounts with debit balance to income summary. $[1$ mark$]$c$.$ Close income summary to owner's capital. $[1$ mark$]$d$.$ Close withdrawals account to owner's capital. $[1$ mark$]$e$.$ Calculate the main balance for Income Summary. $[1$ mark$]$