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*43. RB Inc. has the following account information at year-end: Accumulated Depreciation $ 60,000 Gain on the Sale of Equipment 2,000 Sales Revenue 900,000 Depreciation Expense 9,000 Cost of Goods Sold 380,000 Salaries Expense 134,000 Dividends 25,000 Based only on the above accounts, what will be the balance in RB Inc.'s Income Summary account before it is closed? a. $314,000 b. $317,000 C. $377,000 d. $379,000