s Amao.com-Onine Sh. Study Tooks Previous Page 12 of 26 B Next O The folklowing are income and expense items on the adjusted trial balance of NW Company Fees Eamed Rent Expense Wages Expense Miscellaneous Expense 18.944 4,500 5,678 340 Which of the following will be included in the first closing entry? 0 a. Credit to Income Summary for $18,944 O b. Debit to Income Summary for $18,944 O c Credit to Income Summary for $10,518 O d. Debit to Income Summary for $10,518