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: O a. debit Income Summary $12,000, credit Retained Earnings $12,000. O b. credit Income Summary $12,000, debit Dividends $12,000. O c. credit Income Summary $12,000, debit Retained Earnings $12,000. d. debit Income Summary $12,000, credit Dividends $12,000.