the following balances are exist in the adjusted trial balance Service revenues $55,000 Interest expense $10,000 Salaries Expense $30,000 Rent Revenues $4,000 Depreciation Expense $7,000 Drawings $ 3, 000 The closing entry for the income summary would include: a Income summary account should be Credited (Cr) by : 12,000 . bIncome summary account should be Debited (Dr i ) by $ 9,000. Capital account should be Debited (Dr i ) by 9,000. d Capital account should be Credited (Cr) by $ 12,000