Alpha has the following adjusted trial balance at the end of the year. On the basis of its annual physical count of inventory at year-end, Alpha determined that its ending inventory was $45,000.

	Debit		Credit
Cash	$ 9,000
Accounts receivable	15,000
Inventory	36,000
Supplies	2,000
Equipment	60,000
Accumulated depreciation			$30,000
Accounts payable			12,000
Salaries payable			3,000
Utilities payable			6,000
Income tax payable			4,000
Unearned sales revenue			1,000
Common stock			56,000
Retained earnings			15,000
Dividends	8,000
Sales			135,000
Sales returns and allowances	6,000
Purchases	51,000
Purchase discounts			3,000
Rent expense	24,000
Salaries expense	45,000
Depreciation expense	6,000
Income tax expense	3,000
Total	$265,000		$265,000

The credit to the Income Summary account in one of the closing entries would be

$183,000 or $147,000

$168,000 or $140,000

$138,000

$174,000 or $149,000

The correct answer is not listed.