A merchandiser has sales discounts forfeited of? $100, cost of goods sold of? $22,000, and other expenses of? $1,100. The merchandiser uses a perpetural inventory system. The second entry in the closing process would include? __________.

A. a credit to Income Summary for? $1,200

B. a credit to Income Summary for? $23,200

C. a debit to Income Summary for? $23,200

D. a debit to Income Summary for? $23,100