The F. Mercury, Capital account has a credit balance of $53,000 before closing entries are made. Services revenue for the period is $71,200, wages expense is $47,800, and withdrawals are $15,400. What is the correct closing entry for the revenue accounts? Multiple Choice Debit Services revenue $71,200, credit F. Mercury, Capital $53,000. Debit Income Summary $71,200; credit Services revenue $71,200. Debit Services revenue $53,000; credit F. Mercury, Capital $53,000. Debit Services revenue $71,200; credit Income Summary $71,200.