The adjusted trial balance for Breakfast Delights on December 31 shows the following balances: Service Revenue $43,500 Rent Expense 18,000 Salaries and Wages Expense 25,600 Owner's Drawing 1,000 Insurance Expense 1,500 Interest Expense 800 Which is the entry to close the Income Summary account? Debit Owner's Capital $2,400, credit Income Summary $2,400 Debit Income Summary $3,400, credit Owner's Capital $3,400 Debit Owner's Capital $3,400, credit Income Summary $3,400 Debit Income Summary $2,400, credit Owner's Capital $2,400