On December 31, 2019, the trial balance of ABC shows: Inventory 20,000 SR, Sales Revenue 200,000 SR, Sales Returns and Allowances 3,500 SR, Cost of Goods Sold 80,000 SR, Freight-Out 800 SR, utilities Expense 5,000 SR, and Salaries and Wages Expense 10,000 SR, Owner's Drawings 1,000. The journal entry to close the Income Summary account Select one: a. Dr. Income Summary 100,700 SR Cr. Owner's Capital 100,700 SR b. Dr. Income Summary 50,700 SR Cr. Owner's Capital 50,700 SR c. Dr. Income Summary 99,700 SR Cr. Owner's Capital 99,700 SR d. Dr. Owner's Capital 9,300 SR Cr. Income Summary 9,300 SR Next p