If you have different account titles and you have made the adjustments how do you know which accounts to?

consider for your income statement? I realize you need the income and expenses but how can I tell which are to be considered for the income part of the income statement? For example is land not currently used and as a debit considered as income on an income statement and accounts like copyright also considered as income on an income statement if it is a debit or is only the John Smith capital considered as income on an income statement? I have cash, supplies, prepaid insurance, land not currently used, equipment, accum amort equipment, copyright, account payable, wages payable, long term notes payable, John Smith notes capital, fees earned, John Smith withdrawals, the rest are expenses. If someone can briefly explain I would appreciate it.