All revenue accounts (totaling $600,000), expense accounts (totaling $650,000), and the Income Summary account has been closed

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Question:

All revenue accounts (totaling $600,000), expense accounts (totaling $650,000), and the Income Summary account has been closed for the year ended December 31, 2014, for Fineberg Productions, an unincorporated business. After closing those accounts, P. Fineberg, Capital has a balance of $115,000, and P. Fineberg, Drawings has a balance of $48,000.
Instructions
a. Journalize the entries required to complete the closing of the accounts.
b. Prepare a statement of owner’s equity for the year ended December 31, 2014.