Use the following account balances from the adjusted trial balance of Flora Wholesalers: Account Cashi Accounts receivable Accounts payable H. Jones, Capital H. Jones, Drawing Fees revenue Advertising expense Travel expense shipping expense Computer software expense Debit Balance Credit Balance $ 3,900 $ 390 $1,100 $ 3,200 $ 900 $ 11,800 $ 6,200 $ 4,200 $ 320 $ 500 Which of the following would be the second entry in the closing process for Flora Wholesalers? Which of the following would be the second entry in the closing process for Flora Wholesalers? Multiple Choice O Account Name Income summary Debit 11,800 Credit Fees revenue 11,800 Account Name Debit Credit Fees revenue 11,800 Income summary 11,800 Account Name Debit Credit Income summary 11,220 Advertising expense 6,200 Travel expense 4,200 Shipping expense 320 Computer software expense 500 O Account Name Debit Credit Advertising expense 6,200 Travel expense 4,200 Shipping expense 320 Computer software expense 500 Income summary 11,220