Hi, I need help with this journal entry.

Tara Westmount, the proprietor of Tiptoe Shoes, had annual revenues of $185,000, expenses of $103, 700, and withdrew SI8,000 from the business during the current year. The owner's capital account before closing had a balance of $297,000. What is the journal entry required to close the Income Summary account at the end of the year, after revenue and expense accounts have been closed