17 If the following balances are exist in the adjusted trial balance:Service revenues $ 45,000Interest expense $10,000Salaries Expense $ 30,000Rent Revenues $ 4,000Depreciation Expense $ 7,000 Drawings $3,000 The closing entry for the Expense Accounts should affect the Income summary account as 100 Income summary account should be Debited (Dr.) by $.a 47,000 Income summary account should be Credited (Cr) by $ .bo .50,000 Income summary account should be Credited (Cr.) by $.c 47,000 Income summary account should be Debited (Dr.) by $.d 1.50,000