The following is the adjusted trial balance of ORTEXA company at December 31, 2019. Credit 54.800 ORTEXA Company Adjusted Trial Balance December 31, 2019 Accounts Dehit Cash $72,000 Account Receivable 8.400 Buildings 120,000 Automotive 8.400 Equipment 48,000 Accumulated Depreciation Equipment Patent 2.400 Accounts Payable Salaries Payable Interest Payable Uneamed Revenge Notes Payable Owners Capital Owners Drawings 14.400 Service Revenues Depreciation Expenses 4.800 Utilities Expenses 3.600 Interest Expenses 2.400 Rent Expenses 7,200 Salaries Expenses 6,000 Total 5297.600 24.00 7.200 12.000 14.400 9,600 78,000 147,600 5297.000 Based on the data above, the balance of Income Summary after closing revenues and expenses is: Credit $123,600 Debit $123,000 Debit $109,200 Credit $147,600 None of the above