I am new to accounting and not sure how to close the following entries. I know

I am new to accounting and not sure how to close the following entries. I know they close to income summary but not sure where to put them all

Common Stock

Paid in capital in excess of par

income summary

retained earnings

sales

sales returns and allowances

sales discounts taken

COGS

purchases

purchases return and allowances

purchases discounts taken

freight in

gain/loss on sale of fixed assets

gain loss on sale of marketable securities

interest/dividend income

Miscellaneous revenue

THANKS IN ADVANCE