Income Summary, before closing to Capital, contains a debit balance of $110 and a credit balance of $200. What is the entry to close Income Summary to Capital? (PLEASE PROVIDE DETAILS WITH RESPONSE)

A.

Debit Income Summary $90; credit Capital $90

B.

Debit Capital $90; credit Income Summary $90

C.

Debit Income Summary $100; credit Capital $200

D.

Debit Income Summary $86; credit Capital $110