Smith Company has $6,100 in Depreciation Expense - Building, 54,900 in Salaries Expense, and $3,000 in Supplies Expense at the end of the period What would be the closing entry? OA Depreciation Expense - Building Salanes Expense Supplies Expense Owner, Capital 6,100 4900 3,000 14,000 14,000 B. Income Summary Depreciation Expense - Building Salanes Expense Supplies Expense 6,100 4,900 3,000 14.000 OC Owner, Capital Depreciation Expense - Building Salarios Expense Supplies Exponse 6,100 4.900 3,000 OD. Depreciation Expense - Building Salarios Expense Supplies Expense Income Summary 6.100 4,900 3.000 14 000 On September 1, 2024 Real Estate Professionals Company paid $6,000 in advance for an eight-month rental space covering the period of September 1, 2024 through April 30, 2025 The deferred expense was initially recorded as an asset The company makes adjusting entries once a year at year-end The adjusting entry on December 31, 2025 would include a O A. debit of $6,000 to Cash B. debit of $3,000 to Rent Expense C credit of $6,000 to Prepaid Rent OD credit of $3,000 to Rent Expense