Use the following account balances from the adjusted trial balance of ABC Consulting:

Account	Debit Balance			Credit Balance
Cash		20,500
Accounts Payable					2,000
B. Conway, Drawing		600
B. Conway, Capital					13,000
Fees Revenue					18,000
Salary Expense		2,600
Rent Expense		3,000
Supplies Expense		1,900
Advertising Expense		800

Select the correct closing entry that ABC Consulting would make to close the income summary account at the end of the accounting period.

Multiple Choice

(A) debit B. Conway, Capital $9,700 and credit Income Summary for $9,700.

(B) debit B. Conway, Capital $600 credit B. Conway, Drawing for $600.

(C) debit Income Summary $9,700 and credit B. Conway, Capital for $9,700.

(D) debit B. Conway, Capital $18,000 and credit Income Summary for $18,000.