41 If the following balances are exist in the adjusted trial balance Service revenues $55,000 Interest expense $10,000 Salaries Expense $30,000 Rent Revenues $4,000 Depreciation Expense $7,000 Drawings $3,000 The closing entry for the income summary would include 100 Capital account should be Debited (Dr.) by $ 9,000 a Income summary account should be Credited (Cr) by $.b .12,000 Capital account should be Credited (Cn) by $ 12,000.ce Income summary account should be Debited (Dr.) by $ .de -9,000