10. A company had the following adjusted trial balance on December 31, 2019: $ 5,000 5,500 1,800 36,000 7,000 Cash Accounts Receivable Supplies Prepaid Rent Land Accounts Payable Unearned Service Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Rent Expense Utilities Expense Supplies Expense $ 1,000 3,500 44.000 10,500 3,300 156,250 152,000 900 1,650 2,100 215,250 215,250 The closing entry to close the Income Summary would include which entry to retained earnings? A. credit of $400 B. debit of $400 C. credit of $3,700 D. debit of $3,700 E. debit of $2,900