A company had the following selected balances: Account Debit Credit Service Revenue $4,000 Rental Revenue $2.000 Wages Expense $500 Utilities Expense $100 Dividends $80 The first closing journal entry would include which of the following? A credit to Income Summary for $6,000. A debit to Income Summary for $80 O A debit to Income Summary for $6.000 O A credit to Income Summary for $5,400