15 :If the following balances are exist in the adjusted trial balance Salaries Expense $ 30,000 Interest expense $ 10,000 Service revenues $ 55,000 Drawings $3,000 Depreciation Expense $ 7,000 Rent Revenues $ 4,000 19 1.00 The closing entry for the Income summary would include Income summary account should be credited (Cr) by $ 12,000 a 0 b O Capital account should be Debited (Dr.) by $ 9,000 Capital account should be credited (Cr) by $ 12,000.00 dincome summary account should be Debited (Dr) by 5 9,000