The following are income and expense items on the adjusted trial balance of NW Company: Fees Earned Rent Expense $18,944 4,500 5,678 Wages Expense Miscellaneous Expense 340 Which of the following will be included in the entry to close revenue and expenses? O a. Credit to Owner Capital for $4,500 b. Debit to Owner Capital for $8,426 O c. Credit to Owner Capital for $8,426 Od. Debit to Owner Capital for $340