If the following balances are exist in the adjusted trial balance:Service revenues $ 45,000 Interest expense $ 10,000 Salaries Expense $ 30,000 Rent Revenues $ 4,000 Depreciation Expense $ 7,000Drawings $ 3,000 The closing entry for the Revenue Accounts should affect the Income summary account as:

a.

Income summary account should be Debited (Dr.) by $ 45,000.

b.

Income summary account should be Credited (Cr.) by $ 49,000.

c.

Income summary account should be Debited (Dr.) by $ 49,000.

d.

Income summary account should be Credited (Cr.) by $ 45,000.