At year-end, ABC Company is beginning its closing process. Use the following account balances to demonstrate the closing of its revenue accounts. (Check all that apply.) Account Debit Credit Service Fees $15,000 Consulting Revenue $12,000 Supplies Expense $900 Rent Expense $600 Dividends $80 Debit to Consulting Revenue for $12,000 A credit to Income Summary for $27,000 A debit to Income Summary for $27,000, Debit to Retained Earnings for $27,000 Credit Service Fees for $15.000. " Debit Service Fees for $15 000