Assume that revenues total $21,200, expenses total $11,600, dividends declared are $3,300, and dividends payable are $3,300 at the end of the year. Before it is closed, the Income Summary will have a  

a. Credit balance of $9,600. 

b. Debit balance of $9,600. 

c. Debit balance of $6,300. 

d. Credit balance of $6,300.