Closing Income statement account and drawings account

Hello, I have a question regarding chapter 3.

After closing income and expense accounts to the temporary income statement t-account, and once I’m done preparing the financial reports shouldn’t I finish closing the books by closing the temporary income statement t-account to capital, and also close drawings to the capital account?

For example:

1) Income Statement T-Account Dr. 400
Capital Cr. 400
To close the temporary income statement t-account

2) Capital Dr. 100
Drawings Cr. 100
To close the drawings account

Wouldn’t I do this to reflect the capital balance as shown in the balance sheet, and so that the capital account balance is correct for the next accounting period?