ABC Company had the following account balances at December 31, 2018:

Sales Revenue $128,000 Accounts Receivable $ 8,200

Accounts Payable 1,500 Rent Expense 3,500

Unearned Revenue 700 Depreciation Expense 10,000

Salaries Expense 18,500 Salaries Payable 800

Retained Earnings, 1/1/18 10,000 Dividends 4,000

Advertising Expense 2,600 Cost of Goods Sold 46,200

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

	A.	$93,400
	B.	$47,200
	C.	$57,200
	D.	$43,200
	E.	$37,200