If L. Green's total revenue for the year was $38,000 and total expenses were $30,000, the third closing entry would be

Select one:

a. debit Income Summary; credit L. Green, Capital.

b. debit L. Green, Capital; credit Income Summary.

c. debit Income Summary; credit Income from Services.

d. debit Income from Services; credit Income Summary.

e. debit L. Green, Capital; credit L. Green, Drawing.