How do you do a income summary?

It depends very much on the type of business
That you are accounting for.
Is it a Trading organisation? Or
Is it a Service organisation.

All Incomes are Credits.
It really becomes a Summary of Credit Income Accounts.

Trading corporation, the credits would be mainly SALES.

Service corporation, the credits would be:-

Fees,
Interest Income
Dividends Income
Other Sundry Income.