When the income summary has total debits of $10,500 and total credits $15,500, the closing entry is: Select one: A. Debit owner's capital $5,000; Credit Income Summary $5,000 O B. Credit owner's capital $5,000; Debit Income Summary $5,000 C. Credit owner's capital $10,500; Debit Income Summary $10,500 O D. Debit owner's capital $15,500; Credit Income Summary $15,500