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 o 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 $.de 150,000