13 :If the following balances are exist in the adjusted trial balance Salaries Expense $ 30,000 Interest expense $ 10,000 Service revenues $ 35,000 Drawings $3,000 Depreciation Expense $ 7,000 Rent Revenues $ 4,000 100 lih op The closing entry for the Income summary would include Capital account should be Credited (Cr.) by $ 11,000 a Income summary account should be Debited (Dr.) by $ 8.000 bo Inicome summary account should be credited (or) by 5 11.000.00 . Capital account should be Debited (Dr.) by $ 8,000