After all revenue and expense accounts have been closed at the end of the fiscal year, Income Summary has a debit of $798,400 and a credit of $955,300. At the same date, Debra Allen Capital has a credit balance of $1,439,000 and Debra Allen Drawing has a balance of $36,000. a)journalize the entries required to complete the closing of the accounts. b)determine the amount of Debra Allen Capital at the end of the period.