The F. Mercury, Capital account has a credit balance of $45.000 before closing entries are made. Services revenue for the period is $63,200, wages expense is $43,800, and withdrawals are $12.200. What is the correct closing entry for the revenue accounts? O Multiple Choice Debit Income Summary $45,000: credit F. Mercury Capital $45.000 Debit Services revenue $45.000, credit F. Mercury, Capital $45,000 Debit Income Summary $63,200; credit Services revenue $63,200 Debit Services revenue $63,200 credit F. Mercury, Capital $45,000 Debit Services revenue $63,200, credit Income Summary $63.200