The following items appear on the adjusted trial balance of Barker Company:

$\backslash$table$[[$Fees Earned,,$19,054],[$Rent Expense,$4,500,],[$Wages Expense,$5,614,],[$Owner$\text{'}$s Drawing,$460,]]$

Which of the following will be included in the second closing entry?

a$.$ Credit to Owner's Capital for $$19,054$

b$.$ Credit to Owner's Drawing for $$460$

c$.$ Credit to Owner's Capital for $$460$

d$.$ Debit to Owner's Capital for $$19,054$