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

Account

Debit

Credit

Sales

$$20,000$

Sales Discounts

$ $500$

Cost of Goods Sold

$$1,900$

Merchandise Inventory

$$5,000$

Accounts Payable

$ $500$

Owner, Capital

$$10,000$

Multiple choice question.

credit to Income Summary, $$30,000.$

credit to Income Summary, $$19,500.$

credit to Income Summary, $$30,500.$

credit to Income Summary, $$20,000.$