If the following balances are exist in the adjusted trial balance Service revenues $ 35,000Interest expense $ 10,000Salaries Expense $ 30,000Rent Revenues $ 4,000Depreciation Expense $ 7,000Drawings $3,000 The closing entry for the Income summary would include: O a. Income summary account should be Credited (Cr) by $ 11,000. O b. Capital account should be Debited (Dr.) by $ 8,000, O c. Capital account should be Credited (Cr.) by $ 11,000. O d. Income summary account should be Debited (Dr) by $ 8,000