I have tried to understand this several times. I do not want the answer just the general direction I should look

(1) Apr 30 Service revenue $15,590.00 Correct Response
Income summary $15,590.00

(2) Apr 30 Income summary $12,328.00
Salaries expense $10,840.00
Rent expense $760.00
depreciation expense $671.00
interest expense $57.00

(3) Apr 30 Income summary $3,262.00
net income $3,262.00

(4) Apr 30 $3,650.00
dividends $3,650.00

(1)(b) Post the closing entries to Income Summary and Retained Earnings. Use T accounts.

Income Summary Correct Res Retained Earnings Correct Response
(2) $12,328.00 (1) $15,590.00 (4) $3,650.00 Balance $15,590.00
(3) $3,262.00 (3) $12,328.00
$15,590.00 $15,590.00 $3,262.00