Which of the following accounts is not found in closing entries? [A] Owner's Capital [C] Owner's Withdrawals 12. IB] Income Summary [D] Accumulated Depreciation, Equipment Li3-l Use the following adjusted trial balance to answer the question(e) below Bayview Marina Adjusted Trial Balance December 31, 20xx Cash Accounts Receivable Supplies Prepaid Insurance Dock Accumulated Depreciation, Dock Accounts Payable Leroy Allen, Capital $ 2,500 3, 500 500 2,500 12, 000 1, s 3,000 6,000 10,000 Leroy Allen, Withdrawals Ship Rentals 4,000 17,000 Depreciation Expense, Dock Wages Expense Insurance Expense 1,000 7,000 2,000 The entry to close the Leroy Allen, withdrawals account includes a [AJ credit to Income Summary for $4,000. [B] credit to Leroy Allen, Capital for $4,000. [C] debit to Leroy Allen, Withdrawals for $4,000. [D] debit to Leroy Allen, Capital for $4,000. 13 14. The entry to close the Ship Rentals account includes a [A] credit to Ship Rentals for $17,000. IB] debit to Income Summary for $17,000. [C] debit to Leroy Allen, Capital for $17,000. [D] debit to Ship Rentals for $17,000