High Step Shoes had annual revenues of $205,000, expenses of $113,700, and dividends of $26,000 during the current year. The retained earnings account before closing had a balance of $317.000. The entry to close the Income Summary account at the end of the year after revenue and expense accounts have been closed, ik Multiple Choice Debt Retained earnings 565300 credit Income Summary $65.300 Debit Retained earnings 591300 credit income Summary 591.300 Debt Retained earnings $317000 credit income Summary 17000 Debt income Summary 591300. credit Retained earnings $90.00 Debt Income Summary 565.300 credit Retained earnings 565.300