The final end of financial year 30th June, 2023 records extracted from the books of the firm Black & White Pty Ltd show the following figures: GST Collections $1080 GST Outlays $1890 Salaries Payable $540 Rent Expense $5400 Interest Expense $9720 Prepaid Rent $1620 Salary Expense $4320 Prepaid Interest $1080 During the closing process the total Debit to the Profit and Loss Summary account would be: O a. $17820 O b. $ 2970 O c. $25650 O d. $22680 O e. $19440