End of year records for April's Florist show: $ Inventory 100 Electricity payable 20 Rent expense 55 Sales 250 Discount allowed 15 Purchases returns and allowances 8 Interest income 33 Discount received 11 Selling expenses 42 During the closing process the credit to the Profit or Loss Summary account would be:

a.

$112

b.

$250

c.

$261

d.

$302

e.

$223