The F. Mercury, Capital account has a credit balance of $47000 before closing entries are made. Total for the perlod are $65,200, total expenses are $44,800, and withdrawals are $13,000. What Is the correct closing entry for the revenue accounts? O Debit Income Summary $47,000; credit F. Mercury Capital $47000 O Debit Revenue accounts $65,200, credit Income Summary $65.200. O Debit Revenue accounts $47,000, credit F. Mercury, Capital $47000. O Debit Income Summary $65,200, credit Revenue accounts $65.200. O Debit Revenue accounts $65,200; credit F. Mercury. Capital $47000