If the following balances are exist in the adjusted trial balance: Service revenues $ 45,000 Rent Revenues $ 4,000 Interest expense $ 10,000 Salaries Expense $ 30,000 Depreciation Expense $ 7,000 Drawings $3,000. The closing entry for the Expense Accounts should affect the Income summary account as O a. O b. Income summary account should be Debited (Dr.) by $ 50,000. Income summary account should be Credited (Cr.) by $ 50,000. OC. Income summary account should be Debited (Dr.) by $ 47,000. Od. Income summary account should be Credited (Cr.) by $ 47,000.