SUNDIAL Inc. Trial Balance December 31, Current Year Credit Debit $ 16 Cash..... Accounts Receivable.. 26 191 $21 Equipment...... Accounts Payable....... Capital Stock.. Retained Earnings.. Dividends... 106 56 11 Service Revenue... 189 86 Salaries Expense.. Depreciation..... Supplies Expense... 26 16 $372 $372 Which accounts are closed to Income Summary? Select one: a. All accounts. b. Revenue and expenses. c. Revenue, expenses, and dividends. d. All accounts that are not nominal