please explain why it is C) dedit service revenue for $33,200 and credit income summary for $33,200.

When 4) A company has the following adjusted trial balance: de Debit Credit $700 1200 2000 1700 cri 2 400 5700 40,100 servi reve havi Account Cash Accounts Receivable Inventory Supplies Prepaid Rent Land Building Accumulated Depreciation Accounts Payable Unearned Revenue Notes Payable, due 2020 Common Stock Retained Earnings Dividends Service Revenue Rent Expense Supplies Expense Salaries Expense Depreciation Expense Utilities Expense Totals $8100 7100 4500 2500 6900 2800 bak clo 1000 th 33,200 1400 1400 6500 1400 1600 $65,100 $65.100 Which closing entry is needed? A) Debit Rent Expense for $1400 and credit Income Summary for $1400 Credit Income Summary for $1800 and debit Cash for $1800 E Debit Service Revenue for $33,200 and credit Income Summary for $33,200 D) Debit Dividends for $1000 and credit Income Summary for $1000