Using the below information, what is the closing entry needed to close out revenues? Debit Credit Cash 15.950 J. Mark. Capital 10,000 J. Mark. Withdrawals 6,000 Fees Earned (revenue) 20,000 Salaries Expense 7.000 Insurance Expense 350 Utilities Expense 75 supplies Expense 500 Salaries Payable 300 Depreciation Expense 425 Debit Fees Earned 20,000, credit income summary 20,000 Debit Income Summary 20,000, Credit Fees Earned 20,000 Debit Fees Earned 20,000, credit J. Mark, Capital 20,000 DebitJ. Mark, Capital 20,000, credit Fees Earned 20,000 Debit Fees Earned 20,000, credit Withdrawals 20,000