If the following balances are exist in the adjusted trial balance: Service revenues $ 45,000 of Rent Revenues $ 4,000 stion Interest expense $10,000 Salaries Expense $30,000 Depreciation Expense $ 7,000 Drawings $3,000 The closing entry for the Revenue Accounts should affect the income summary account as: O a. O b. Income summary account should be Credited (Cr.) by $ 49,000. Income summary account should be Debited (Dr.) by $ 45,000. Oc. Income summary account should be Credited (Cr.) by $ 45,000. O d. Income summary account should be Debited (Dr.) by $ 49,000.