The adjusted trial balance for B&A company shows the following accounts in normal balance: sales revenue: $31,980, rent revenue: $12,600, rent expenses: $26,000, utilities expenses:$24,800 , depreciation expenses: $1,994. To close income summary:

The adjusted trial balance for B&A Company shows the following accounts in normal balances: Sales revenue: $31,980, Rent revenue: $12,600, Rent expense: $26,000, Utilities expense: $24,800, Depreciation expense: 51.994. To close income summary. A. (Dr. Owner's drawings 4,107) & (Cr. Income summary 4,107). B. (Dr. Owner's capital 8,214) & (Cr. Income summary 8,214) C(Dr. Income summary 8,214) & (Cr. Owner's capital8,214) D. (Dr. Income summary 4,107) & (Cr. Owner's drawings 4,107)