[The following information applies to the questions displayed below.] Shown below is the adjusted Trial Balance for Simon Inc., on December 31, after the first year of operations, after adjusting entries:

Simon, Inc.
Adjusted Trial Balance
December 31
Cash	$	1,600
Accounts Receivable		4,000
Office Equipment		16,800
Accumulated Depreciation					$	1,600
Capital Stock						2,400
Retained Earnings						2,720
Dividends		960
Service Fees Earned						21,920
Wages Expense		3,200
Supplies Expense		1,120
Depreciation Expense		960
	$	28,640			$	28,640

The entry to close the Service Fees Earned account will:

Select one:

a. Include a debit to Capital Stock.

b. Include a debit to Income Summary.

c. Include a credit to Service Fees Earned.

d. Produce a zero balance in that account when posted.