The accountant of Johns Roofing has closed all of the temporary income statement accounts. The accountant is now ready to close the Income Summary account. The owner of the company is J. Lee. Using the Income Summary T-account below, determine the correct closing entry the accountant needs to make in order to close the account. Income Summary Debit Credit 12/31 beginning inventory 4,000 12/31 ending inventory 11,000 12/31 expenses 51,000 12/31 revenues 77,000 Multiple Choice Account Name Debit Credit Income Summary 33,000 J. Lee, Capital 33,000 Account Name Debit Credit J. Lee, Capital 26,000 Income Summary 26,000 Account Name Debit Credit Income Summary 26,000 J. Lee, Capital 26,000 Account Name Debit Credit J. Lee, Capital 33,000 Income