Income Summary has a credit balance of $12,000 in J. Wenger Co. after closing revenues and expenses. The entry to close Income Summary is Select one Oa debit Income Summary $12,000, credit Dividends $12,000. b. credit Income Summary $12,000, debit Dividends $12,000. O debit Lcome Summary $12,000, credit Retained Earnings $12,000. Od credit Income Summary $12,000, debit Retained Earings $12,000,