Given the partial list of accounts below, the entry to close the temporary debit balance accounts would include a:

Account

Debit

Credit

Sales

$$20,000$

Sales Returns and Allowances

$$1000$

Sales Discounts

$ $500$

Cost of Goods Sold

$$1,900$

Wages Expense

$ $300$

Merchandise Inventory

$$5,000$

Supplies

$ $700$

Multiple choice question.

debit to Income Summary, $$9,400.$

debit to Income Summary, $$2,200.$

debit to Income Summary, $$8,700.$