Indicate the Account(s) to Be Debited and Credited to Record

Indicate the account(s) to be debited and credited to record the following transactions.
-Closed the income summary, there is a net loss.
Debit ________ & ________ Credit ________

A) Cash
B) Accounts receivable
C) Allowance for doubtful accounts
D) Merchandise inventory
E) Store supplies
F) Store equipment
G) Accumulated depreciation
H) Notes payable
I) Accounts payable
J) John Partner's, Capital
K) Joy Partner's, Capital
L) John Partner's, withdrawals
M) Joy Partner's, withdrawals
N) Income summary
O) Service revenue
P) Gain on realization
Q) Loss on realization