Sales Revenue has a balance of $23,000, Sales Discounts Forfeited has a balance of $800, Dividends has a balance of $4,200, and Cost of Goods Sold has a balance of $8,100. In step one of the closing entries, Income summary is: A. debited for $36,100 B. credited for $36,100 C. debited for $23,800 D. credited for $23,800