After preparing and posting the closing entries for revenues and expenses, the income summary account has a debit balance of $33,000. The entry to close the income summary account will be: Multiple Choice Debit Retained Earnings $33,000; credit Income Summary $33,000. Debit Dividends $33,000; credit Income Summary $33,000. Debit Income Summary $33,000; credit Retained Earnings \$33,000. Debit Dividends \$33,000; Credit Retained Earnings \$33,000. Debit Income Summary $33,000; credit Dividends $33,000