At the end of the accounting period, the Wages Expense had a balance of $9,888, the Utilities Expense account had a balance of $5,604 and the Rent Expense account had a balance of $14,400. All accounts had normal balances. The journal entry to close these expense accounts would be: A. Debit Income Summary, $29,892; credit Wages Expense, $9,888; credit Utilities Expense, $5,604; and credit Rent Expense, $14,400. B. Debit Wages Expense, $9,888; debit Utilities Expense, $5,604; and debit Rent Expense, $14,400; and credit Income Summary, $29,892 C. Debit Income Summary, $29,892; credit Retained Earnings, $29,892 D. Debit Capital, $29,892, credit Income Summary, $29,892