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