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11) The inexperienced accountant of Doberman Company prepared the following closing entry on December 31, 2011: Date Account Debit Credit December 31, Prepaid insurance 10,000 2011 Accrued interest expense 2,000 Cost of goods sold 170,000 Interest income 20,000 Dividend income 30,000 Unrealized gain - OCI 5,000 Income summary 447,000 Dividends 12,000 Sales 450,000 Operating expenses 200,000 Finance cost 2,000 Accrued interest income 20,000 December 31, Retained earnings 447,000 2011 Income summary 447,000 How much is the correct amount of "income summary" to be closed to retained earnings? A 138,000 B. 130,000 C. 128,000 D. 100,000