Martinville, Inc. earned revenues of $$20,000$ and incurred expenses of $$4,000.$ The company declared and paid cash dividends of $$2,000.$ What is the balance in the Income Summary account prior to closing net income or loss to the Retained Earnings account?

A$.$ debit balance of $$16,000$

B$.$ debit balance of $$14,000$

C$.$ credit balance of $$16,000$

D$.$ credit balance of $$20,000$