\\begin{tabular}{|c|c|c|c|c|} \\ \\multicolumn{5}{|c|}{ Journal Entry } \\\\ \\ \\multicolumn{2}{|l|}{ Date } & Accounts & Debit & Credit \\\\ \\ \\multirow[t]{2}{*}{ December } & \\( 31 \\| \\) & Sales Revenue & 431,400 & \\\\ \\ & & Income Summary & & 431,400 \\\\ \\ \\multirow[t]{6}{*}{ December } & 31 & Income Summary & 367,200 & - \\\\ \\ & & Sales Discounts & & 5,100 \\\\ \\ & & Cost of Goods Sold & & 262,000 \\\\ \\ & & Selling Expense & & 60,000 \\\\ \\ & & General Expense & & 38,000 \\\\ \\ & & Interest Expense & & 2,100 \\\\ \\ \\multirow[t]{2}{*}{ December } & 31 & Income Summary & 64,200 & \\\\ \\ & & B. Meadows Capital & & 64,200 \\\\ \\ \\multirow[t]{2}{*}{ December } & 31 & B. Meadows, Capital & 44,000 & \\\\ \\ & & B Meadows Withdrawals & & 44,000 \\\\ \\ \\end{tabular}