During 20x3. Nacho Mama's Cantina had annual expenses of $104.700, and annual revenues of $187.000. In addition, Mama distributed dividends to her shareholders in the amount of $18.800 during 20x3. Mama's retained earnings account had a balance of $299,000 before revenues and expenses were closed. What entry would Mama use to close the income Summary account at the end of the year, after revenue and expense accounts have been closed? Multiple Choice Debit Income Summary $82.300: Credit Retained earings $82.300 Debit Retained earnings $299,000: credit Income Summary $299,000 Debit income Summary $63.500; credit Retained earnings $63,500 Debit Retained earnings $82.300, credit Income Summary $82.300 Debit Retained earnings $63,500; credit Income Summary $63,500