I think the title speaks for itself. I'm doing a class project and it's the end of the year. Additional information is given for January 1st, however the financial statements will be effective as of December 31st. There's an income summary with a debit balance of 22,300 and credit balance of 24,600, however neither the expenses nor revenues match that and the expenses and revenues show dollar amounts. It's very confusing for me at this time, if you got a moment and know how to solve this, please reply!

The difference between your debits and credits in your income summary is known as net income, which is transferred to the balance sheet.

Yes but how would you include income summary into adjusting journal entries? The list goes on like his:
Barney capital: 75800
Barney drawing 21000
Income summary dr 22300, cr 24600
Then expenses are listed with their amounts like: wages expense 42000, rent expense 6000, office supplies expense 600, telephone expense 1500

The only actual amounts that I see 22300 first is the beginning merchandise inventory, ending inventory is 24600, and the same amounts also appear on income statement, what makes sense to me is that the merchandise inventory beginning and ending somehow is in income summary, but I know that income summary is based on temporary accounts and inventory is an asset account that should not be included in the income summary. I can't find this in my book! Or in my notes as we never performed an operation like this in class. Is it a little clearer to you now? Please let me know, and thank you for your reply yesterday!