Adjusted Trial Balance Service Revenue 125,000 Sales Revenue 100,000 COGS 75,000 SG&A Expenses 140,000 Interest Expense 60,000 What is entry to close Income Summary into Retained Earnings? Dr. Retained Earnings 50,000 Cr. Income Summary 50,000 O Dr. Income Summary 50,000 Cr. Retained Earnings 50,000 O Dr. Retained Earnings 100,000 Cr. Income Summary 100,000 O Dr. Income Summary 100,000 Cr. Retained Earnings 100,000