uality Rentals has just completed its adjusting entries for the period. The balance of all revenue accounts is $479,500. The balance of all expense accounts is $547,600. After these account balances are closed to Income Summary, Income Summary is closed by a. crediting Retained Earnings, $547,600, which is an increase to the account balance. b. debiting Retained Earnings, $68,100, which is a decrease to the account balance. c. debiting Income Summary, $68,100, which is an increase to the account balance. d. debiting Retained Earnings, $479,500, which is a decrease to the account balance