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: O a. Income summary account should be Credited (Cr.) by $ 12,000. Ob Income summary account should be Debited (Dr.) by $ 9,000. O Capital account should be credited (Cl) by $ 12,000. o Capital account should be Debited (Dr.) by $ 9,000