Could someone please help me with the missing value I got wrong?

The adjusted trial balance shown below is for Fine Consulting Service as of December $31.$ Byran Sharpe made

Required

a$.$ Prepare an income statement and a statement of stockholders' equity for the year, and a balance sheet as of December $31.$

b$.$ Prepare closing entries directly to the Income Summary account.

Note: Do not use negative signs with your answers, unless otherwise noted $($such as Dividends and Accumulated Depreciation $-$ Equipment$).$

Income Statement

Statement of Stockholders' equity Journal Entries