For the income summary where do rev and expensives go?

Have a read:
Principles of Accounting Chapter 4 (http://www.principlesofaccounting.com/chapter%204.htm#The%20accounting%20cycle%20and%20c losing%20process)

Revenues and expenses are closed out to the income summary account, then the balance in the income summary account is transferred to retained earnings.

To close out an expense account you credit the account for the balance and debit the income summary account. You do the opposite for a revenue account, which is debit the revenue account for the balance and credit income summary accunt for the balance.

Next you balance out your income summary account, then you move the balance to retained earnings. If you have a credit balance you debit income summary for the balance and credit retained earnings for the amount. If you have a debit balance you credit income summary for the balance and debit retained earnings for the amount.