Etsy inc. has year-end account balances of Sales Revenue $795,635, Interest Revenue \$14,740, Cost of Goods Sold \$567,566, Administrative Expenses $205,540, Income Tax Expense $35,298, and Dividends $20,554. The year-end closing entries would include a a. debit to income summary of $810.375 b. credit to income summary of $1.971 c. credit to retained earnings of $1,971 d. debit to retained 'earnings of $18,583 e. credit to income summary of $808,404