A partial listing of a companys accounts are listed below:

Sales Revenue $190,000 Depreciation Expense $20,000

COGS 84,000 Rent Expense 8,000

Cash 1,000 Unearned Revenue 2,000

Building 200,000 Wage Expense 30,000

Accumulated Depreciation 44,000 Interest Expense 3,000

Note Payable 50,000 Service Revenue 60,000

Dividends 4,000 Goodwill 7,000

The closing entry to close the Income Summary would include a debit to Income Summary for:

	A.	$101,000
	B.	$122,000
	C.	$105,000
	D.	$ 77,000