The following are income and expense items on the adjusted trial balance of Barker Company: Fees Earned Rent Expense Wages Expense Miscellaneous Expense $18,791 4,600 5,678 440 Which of the following will be included in the second closing entry? a. Debit to Owner Capital for $18,791 b. Credit to Owner Capital for $10,718 c. Debit to Owner Capital for $10,718 d. Credit to Owner Capital for $18,791