26) Which of the following accounts will be closed by debiting the Income Summary account? A) Depreciation Expense B) Accounts Payable C) Service Revenue D) Accumulated Depreciation 27) Which of the following accounts will be closed by crediting the Income Summary account? A) Service Revenue B) Depreciation Expense C) Accounts Payable D) Accumulated Depreciation 28) Which of the following accounts will be closed by debiting the Income Summary account? A) Owner, Capital B) Service Revenue C) Accounts Receivable D) Salaries Expense