The following account balances were taken from the adjusted trial balance of Robs Pet Washing Service for the year ended 30 June 2022:

Account	$
Rob Leigh, Capital	27,350
Rob Leigh, Drawings	18,000
Service fees revenue	77,265
Interest revenue	9,400
Salaries expense	42,150
Rent expense	11,240
Advertising expense	8,316
Depreciation expense	9,800
Interest expense	3,900

At the end of the closing process the total debit to the Profit or Loss Summary account would be:

Select one:

a.

$86,665

b.

$75,406

c.

$11,259

d.

$9,350

e.

None of the above