| Can someone who has the ability move this over to finance & accounting? Thanks.
Closing an account is netting it out to zero so you can start over with zero for a new year. To net it out, you have to do the opposite of its balance. i.e. if it has a debit balance, you must credit it to get rid of that balance and net it to zero. Etc. So that's all "closing" the account means.
But you can't just get rid of a balance, because all entries have to balance. So you're going to move it to the Income Summary. (What you seem to be calling Revenue and Expense Summary.) All entries have to balance, so the Income Summary will the exact opposite.
i.e. you have a 5000 debit balance. To close that, you have to credit 5000. Now you have a 5000 credit in your entry. And entries have to balance and we need a 5000 debit. That debit is the summary account, so just plug that in.
You should have an example of this in your book. Take what I just said and see if you can apply that to the example. It's a little harder to see what they've done when you can only see it after the fact, instead of being able to "watch" the process. | 
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