I cannot fit all of the choices in the camera, so could you answer this please !! Just as is?

Adjusted Trial Balance Account Dr. Cr. Cash 5,500 Accounts Receivable 5,000 Prepaid Advertising 3,300 Equipment 6,000 Accumulated Depreciation 1,000 Accounts Payable 4,000 Salaries Payable 1,500 Unearned Revenue 6,000 Retained Earnings 800 Room Revenue 16,000 Commissions Expense 2,000 Advertising Expense 1,500 Salaries Expense 5,000 Depreciation Expense 1,000 Totals 29,300 29,300 Closing entries follow a specific order. Which of the following is the first closing entry that is made as part of the closing process? O Account Dr Cr Income Summary 22,000 Unearned Revenue 6,000 Revenue 16,000 To close out Income Summary Account Dr Cr