Use the following worksheet to answer the following questions. Based on the preceding trial balance, the entry to close income summary would be: debit C. Finley, Capital $45,000; credit Income Summary $45,000 debit Income Summary $141,000; credit C. Finley, Capital $141,000 debit Income Summary $45,000, credit C. Finley, Capital $45,000 debit C. Finley. Capital $9,000; credit Income Summary $9,000