The F. Mercury, Capital account has a credit balance of $37,000 before closing entries are made. Services revenue for the period is $55,200, wages expense is $39,800, and withdrawals are $9,000. What is the correct closing entry for the revenue accounts?

		a)Debit Income Summary $55,200; credit Services revenue $55,200.
		B)Debit Services revenue $55,200; credit Income Summary $55,200.
	c)	Debit Income Summary $37,000; credit F. Mercury Capital $37,000.
	d)	Debit Services revenue $37,000; credit F. Mercury, Capital $37,000.
	E)	Debit Services revenue $55,200; credit F. Mercury, Capital $37,000.