The income statement for the of June, 2012 of Camera Obscura Enterprises contains the following information: The entry to close the expense accounts includes a debit to Wages Expense for $3,000. credit to Income Summary for $5, 200. debit to Income Summary for $1, 800. credit to Rent Expense for $1,000. Accumulated Depreciation is a contra asset account. a liability account. an expense account. an owner's equity account. If Income Summary has a credit balance after revenues and expenses have been closed into it, the closing entry for Income Summary will include a debit to the owner's drawings account. credit to the owner's drawings account. debit to the owner's capital account. credit to the owner's capital account