Questions 17-20 are based on the following fact statement: The items below are from the partial adjusted trial balance for Reyes Repair Shop as of December 31, 2019. Reyes is the owner of the business: Partial Adjusted Trial Balance Debit $4,000 Credit Account Name Reyes, Withdrawals Service Revenue Wage Expense Depreciation Expense $9,000 4,000 1,000 9,000 9,000 17. What is the closing entry to close the revenue account? A. Dr. Service Revenue 9,000 Cr. Income Summary 9,000 B. Dr. Income Summary 9,000 Cr. Service Revenue 9,000 C. Dr. Reyes, Capital 9,000 Cr. Service Revenue 9,000 D. Dr. Service Revenue 9,000 Cr. Reyes, Capital 9,000 E. None of the above 18. What is the closing entry to close the withdrawals account? A. Dr. Reyes, Withdrawals 4,000 Cr. Cash 4,000 B. Dr. Income Summary 4,000 Cr. Reyes, Capital 4,000 C. Dr. Reyes, Capital 4,000 Cr. Reyes, Withdrawals 4,000 D. Dr. Reyes, Capital 4,000 Cr. Income Summary 4,000 E. None of the above 19. What is the closing entry to close the income summary account? A. Dr. Reyes, Withdrawals 4,000 Cr. Cash 4,000 B. Dr. Income Summary 4,000 Cr. Reyes, Capital 4,000 C. Dr. Reyes, Capital 4,000 Cr. Reyes, Withdrawals 4,000 D. Dr. Reyes, Capital 4,000 Cr. Income Summary 4,000 E. None of the above 20. What is the closing entry to close the expense accounts? A. Dr. Income Summary 5,000 Cr. Wage Expense 4,000 Cr. Depreciation Expense 1.000 B. Dr. Wage Expense 4,000 Dr. Depreciation Expense 1.000 Cr. Income Summary 5,000 C. Dr. Repair Revenue 5,000 Cr. Wage Expense 4,000 Cr. Depreciation Expense 1.000 D. Dr. Wage Expense 4,000 Dr. Depreciation Expense 1,000 Cr. Reyes, Capital 5,000 E. None of the above