courses / ACCOUNTING PRINCIPLES I Section3 Lecture (20201 020111011 AAUP JENIN)/ 26 January 1 February/Second Time left 0:17:54 If the following balances are exist in the adjusted trial balance:Service revenues $ 35,000Interest expense S 10.000Salaries Expense $ 30,000Rent Revenues $ 4,000Depreciation Expense $ 7,000Drawings $ 3,000 The closing entry for the Income summary would include: Oa Income summary account should be Debited (Dr.) by $8,000. b. Capital account should be Debited (Dr.) by $ 8.000. Oc. Capital account should be Credited (Cr.) by $ 11,000. Od. Income summary account should be Credited (Cr.) by $11,000. Clear my choice Next page