The adjusted trial balance of Service Plus Company appears below:

SERVICE PLUS COMPANY

Adjusted Trial Balance

December $31,2024$

Debit Credit

Cash $$13,400$

Accounts Receivable $15,000$

Merchandise Inventory $35,000$

Equipment $250,000$

Accumulated Depreciation $$20,000$

Accounts Payable $14,000$

M$.$ Plus, Capital $136,000$

M$.$ Plus, Drawings $20,000$

Service Revenue $250,000$

Depreciation Expense $40,000$

Supplies Expense $9,600$

Rent Expense $16,000$

Salaries Expense $21,000$

Total $$420,000$ $$420,000$

Which of the following would be the entry to close the Accounts Receivable account?

Question $5$ options:

None of the choices are correct

Accounts Receivable.................................$\mathrm{.}15,000$

Income Summary.....................................$\mathrm{.}15,000$

M$.$Plus, Capital.................................$\mathrm{.}15,000$

Accounts Receivable.....................................$\mathrm{.}15,000$

Income Summary.................................$\mathrm{.}15,000$

Accounts Receivable.....................................$\mathrm{.}15,000$