I need help on how they got the 924 for the income summary and the capital. Thank you!

Accounting Chapter 5 correct answers I N I Exercise 5-9 Preparing adjusting and closing entries for a merchandiser LO P3 The following list includes selected permanent accounts and all of the temporary accounts from the December 31, 2013, unadjusted trial balance of Emiko Co., a business owned by Kumi Emiko. Emiko Co. uses a perpetual inventory system. Debit Credit Merc!an!ise inventory ! !! g! Prepaid selling expenses 5,500 K.Emiko, Withdrawals 2,200 Sales $ 518,400 9999 Sales returns and allowances $ 19,699 Sales discounts 35 5,516 Cost of goods sold $ 255,053 Sales salaries expense :5 57,024 Utilities expense $ 16,589 Selling expenses 35 44,582 Administrative expenses 35 114,566 Additional Information Accrued sales salaries amount to $1,700. Prepaid selling expenses of $2,200 have expired. A physical count of year-end merchandise inventory shows $28,253 of goods still available. (a) Use the above account balances along with the additional information, prepare the adjusting entries. Dec 31 Sales salaries expense 1,700 Salaries payable 1,700 Dec 31 Selling expenses 2,200 Prepaid selling expenses 2,200 Dec 31 Cost of goods sold 547 Merchandise inventory 547 (b) Use the above account balances along with the additional information, prepare the closing entries Dec 31 Sales 518,400 Income summary 518,400 Dec 31 Income summary 517,476 Sales returns and allowances 19,699 Sales discounts 5,516 Cost of goods sold 255,600 Sales salaries expense 58,724 Utilities expense 16,589 Selling expenses 46,782 Administrative expenses 114,566 Dec 31 Income summary 924 K. Emiko, Capital 924 Dec 31 K. Emiko, Capital 2,200 K. Emiko, Withdrawals 2,200 Explanation: Adjusting entry: Inventory shrinkage = ($28,800 - $28,253) = $547. Closing entries: Cost of goods sold = ($255,053 + $547) = $255,600. Sales salaries expense = ($57,024 + $1,700) = $58,724. Selling Expenses = ($44,582 + $2,200) = $46,782