What are the four closing entries for a sole proprietorship?

The four closing entries for a sole proprietorship include:

1. Closing Revenue Accounts: Transfer total revenues to the Income Summary account.
2. Closing Expense Accounts: Transfer total expenses to the Income Summary account.
3. Closing the Income Summary: Transfer the net income or loss from the Income Summary to the owner's Capital account.
4. Closing Drawings: Transfer the owner's withdrawals (or drawings) from the Capital account to zero out the Drawings account.