Shown below is the adjusted Trial Balance for Simon Limited, on December 31, after the first year of operations, after adjusting entries Simon Limited Adjusted Trial Balance December 31, 2009 DR $1.600 4,000 16,800 $1.000 2.400 2,720 Accounts receivable Office equipment Accumulated Depreciation Share Capital Retained earnings Dividends Service fees earned Wages xr Supplies expense Depreciation expenre 960 21.920 3.200 1.120 960 S28640 The entry to close the Service Fees Earned account will: Include a debit to Share Capital O Produce a zero balance in that account when posted. Include a debit to Income Summary Include a credit to Service Fees Earned