Income Summary has a credit balance of $12,000 in J. Sawyer Co. after closing revenues and expenses. The entry to close Income Summary is Select one: a. debit Income Summary $12,000, credit J. Sawyer, Drawing $12,000 b. credit Income Summary $12,000, debit J. Sawyer, Capital $12,000. C. debit Income Summary $12,000, credit J. Sawyer, Capital $12,000. o d. credit Income Summary $12,000, debit J. Sawyer, Drawing $12,000