I'm confused as to how to locate the income summary for both debit and credit for adjustments as well as debit and credit for adjusted trial balance. I've gotten the answers for everything else but this I have no clue on how to get.

Any ideas?

Thank you!

Cash 28,750
Merchandise inventory 13,000
Store supplies 5,500
Prepaid insurance 2,400
Store equipment 42,600
Accum. Depreciation—Store eq 19,750
Accounts payable 14,000
A. Helix, Capital 39,000
A. Helix, Withdrawals 2,000
Income Summary
Sales 115,800
Sales discounts 1,900
Sales returns and allowances 2,300
Purchases 37,750
Purchase discounts 400
Purchase returns and allow 350
Transportation-in 1,000
Depreciation expense—Store eq 0
Salaries expense 27,400
Insurance expense 0
Rent expense 15,000
Store supplies expense 0
Advertising expense 9,700

Totals 189,300 189,300

The Income Summary account is used only when closing out your temporary accounts. You close out your revenues and expenses to Income Summary, then the Income Summary account is closed out to Retained Earnings.