Summary account at the end of the year, after revenue and expense accounts have been closed, Is: Multiple Cholce Debit Income Summary $63,400; credit Ret3ined earnings $63,400 Debit Retained earnings $63,400; credit income Summary $63,400 Debit Retained earnings $299,000; credit income Summary $298,000 Debit Retained earnings $81,800; credt income Summary $81,800 Debit Income Summary $11,800; credit Retalned earnings $81,800