in the third picture, could I get help finding the income summary on debit & cost of goods sold on credit. so I can get the correct income summary & retained earnings! thanks :)

Presented below is selected information related to Wildhorse Co. for the year ended January 31, 2022 $27.990 Ending inventory per perpetual records Ending inventory actually on hand Cost of goods sold Freight-out Insurance expense Rent expense Salaries and wages expense Sales discounts Sales returns and allowances Sales revenue $12,690 22.140 59.940 10,260 16.000 406,280 27.190 218,840 7,170 Prepare the necessary adjusting entry for inventory. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Cost of Goods Sold 800 Inventory 800 Prepare the necessary closing entries. (Credit account dides are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter "O" for the amounts:) Account Titles and Explanation Debit Credit Sales Revenue 406 280 406 280 Income Summary (To close accounts with credit balances) Income Summary 347.040 Cost of Goods Sold 218,840 Freight Out 7.170 Insurance pense 12.890 Rent Expense 22.240 Saules and wages Expande 39,900 Solocount 10.260 16.000 Saturn and Allowances (To close accounts with debit balances) come Summary 39.240 39240 Retoined E (To close net income oss)