Answer:
Sales Revenue 410,000 debit
         Income Summary    410,000 credit
--to close revenues accounts--
Income Summary               95,000 debit
       Administrative Expenses          38,000  credit
       Income Tax Expense                30,000  credit
       Sales Returns and Allowances 12,000  credit
       Sales Discounts                         15,000 credit
--to close expenses and other--
Income Summary     18,000 debit
Dividends                                   18,000 credit
--to close dividends--
Income summary    297,000 debit
    Retained Earnings      297,000 credit
--to close the income summary against RE--
Explanation:
We have to close against income summary he temporary accounts:
To close this accounts we need to post them in their opposite side of the normal balance. Revenues will be debited while expenses credited.
At last, we solve for the income summary balance and close it against retained earnings
410,000 - 95,000 - 18,000 = 297,000