What is the proper entry to close a tempory account?

Close your expenses and revenues to your Income Summary Account, then close your Income Summary Account to your retained Earnings Account.

You Credit your Expense Accounts the amount of the Debit Balance, then you Debit your Income Summary Account.

You Debit your Revenue Accounts the amount of the Credit Balance, then you Credit your Income Summary Account.

Next you Debit the Income Summary Account the difference in amounts in your Debit and credit Balance so that your Income Summary Balance equals zero and you Debit your Retained Earnings Account.