The following income and expense items were on the adjusted trial balance of Barker Company:

Fees Earned	$19,091
Rent Expense	4,300
Wages Expense	5,378
Miscellaneous Expense	400

Which of the following will be included in the entry to close revenue and expenses?

a.Credit to Owner's Capital for $4,300

b.Debit to Owner's Capital for $400

c.Credit to Owner's Capital for $9,013

d.Debit to Owner's Capital for $9,013