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 their expense account(s) at the end of the accounting period.

Multiple Choice

(A) debit Income Summary $8,300 and credit B. Conway, Capital for $8,300.

(B) debit B. Conway, Capital $8,300 and credit Salary Expense $2,600; credit Rent Expense $3,000; credit Supplies Expense $1,900; Advertising Expense $800.

(C) debit Salary Expense $2,600; debit Rent Expense $3,000; debit Supplies Expense $1,900; debit Advertising Expense $800 and credit Income Summary $8,300.

(D) debit Income Summary $8,300 and credit Salary Expense $2,600; credit Rent Expense $3,000; credit Supplies Expense $1,900; Advertising Expense $800.