If the following balances are exist in the adjusted trial balance:Service revenues $55,000 Interest expense $10,000 Salaries Expense $30,000 Rent Revenues $4,000 Depreciation Expense $7,000 Drawings $ 3,000 The closing entry for the Income summary would include .a Capital account should be Debited (Dr.) .by $ 9,000 .b Capital account should be Credited (Cr.) .by $ 12,000 Income summary account should be .Credited (Cr.) by $ 12,000 .d Income summary account should be .Debited (Dr.) by $ 9,000