What is the answer to this please?

Using the following general ledger accounts, record the general journal to transfer gross profit at year end: Trading Account 20,690 Sales 24,990 COGS Profit & Loss 45,680 Profit and Loss Account Salaries 15,200 Trading Selling Exp 4,780 Rent Rec'd 24,990 290 45,680 45,680 Depreciation Capital 640 4,690 25,280 25,280 Select one: a. Debit sales 45,680 credit trading 45,680 b. Debit Trading 24,990 credit profit and loss 24,990 c. Debit profit and loss 4,690 credit capital 4,690 d. Debit profit and loss 24,990 credit trading 24,990