Credit $2.000 SOUMA COMPANY Adjusted Trial Balance December 31, 2019 Accounts Debit Cash $30,000 Account Receivable 3.500 Buildings 50,000 Automotive 3.500 Equipment 20,000 Accumulated Depreciation Equipment Patient 1.000 Accounts Payable Salaries Puyable Interest Payable Uncamed Revenue Notes Payable Owners Capital Owners Drawings 6,000 Service Revenues Depreciation Expenses 2,000 Utilities Expenses 1,500 Interest Expenses 1.000 Rent Expenses 3.000 Salaries Expenses 2.500 10,000 3.000 5,000 5.000 5.000 32.500 61.500 Total SIMO SRO Based on the data above, the balance of Income Summary after closing revenues and expenses is: * Credit $61,500 Debit $10,000 Debit $20,000 Credit $51,500 None of the above Based on the data above, the balance of owner's capital after closing entries is: * Debit $84,000 Debit $45,500 Credit $78,000 Credit $65,000 None of the above