Lea Company has the following adjusted trial balance as of December 31, 2018: Credir Les Company Adjusted Trial Balance December 31, 2018 Account Debit Cach 5800 Account Receivable 3,000 Supplies 2,400 Land 6,000 Building 38.000 Accumulated depreciation Building Account Payable Uneamed Revenue Owner's Capital Owner's Drawings 2,000 Service Revenue Interest Revenue Supplies Expense 1.200 Salaries Expense 8,700 Depreciation Expense 3.000 Total 965.100 9.800 4,100 9,700 30,000 3,000 S65.100 The entry to close the revenue account includes a: * Debit to income summary $37,100 Credit to income summary $33,000 Debit to Revenues for $37,100 Credit to Revenues for $33,000 entry to close the expenses aco includes a Debit to income summary $12,900 Credit to income summary $12,900 Debit to income summary for $9,900 Credit to total expenses for $9,900 After the revenue and expense accounts have been closed, the balance of Income Summary will be * $0 Debit balance of $20,100 Credit balance of $20,100 Credit to total expenses for $9,900 When closing owner's drawings and income summary to owner's capital we should * Credit owner's drawings for $2,000 and debit income summary for $20,100 Debit owner's drawings for $2,000 and Credit income summary for $20,100 Debit owner's drawings for $2,000 and debit income summary for $20,100 None of the above At December 31, 2018 after all closing entries have been posted the company will report owner's capital of * $9,700 $27,800 $18,100 $20,100