If the following balances are exist in the adjusted trial balance: Service revenues $ 35,000 Rent Revenues $ 4,000 Interest expense $ 10,000 Salaries Expense $30,000 Depreciation Expense $ 7,000 Drawings $ 3,000 The closing entry for the Income summary would include: a. Capital account should be Debited (Dr.) by $ 8,000. O b. Income summary account should be Debited (Dr.) by $8,000. OC Income summary account should be credited (Cr.) by $ 11,000. O d. Capital account should be Credited (Cr.) by $ 11,000.