Evan Roberts owns a business, Shores Sports, that rents canoes and kayaks. Below is the adjusted trial balance at December 31.

	Debit	Credit
Cash	1,500
Accounts Receivable	2,000
Interest Receivable	100
Prepaid Insurance	1,600
Notes Receivable (long-term)	2,800
Equipment	15,000
Accumulated Depreciation		3,000
Accounts Payable		2,400
Accrued Expenses Payable		3,920
Income Taxes Payable		2,700
Unearned Rent Fees		500
Evan Roberts, Capital		7,700
Evan Roberts, Drawing	2,000
Rent Fees Earned		37,000
Furniture Rental Revenue		1,200
Interest Revenue		100
Wages Expense	19,000
Depreciation Expense	1,800
Utilities Expense	320
Insurance Expense	700
Maintenance Expense	9,000
Income Tax Expense	2,700
	58,520	58,520

The entry required to close the revenue accounts at the end of the period includes a

	a.	credit to Income Summary for $38,300
	b.	credit to Income Summary for $37,000
	c.	debit to Income Summary for $37,000
	d.	debit to Income Summary for $38,200