Income Summary, Before Closing to Capital, Contains a Debit Balance

question 18

Multiple Choice

Income Summary, before closing to Capital, contains a debit balance of $86 and a credit balance of $100. What is the entry to close Income Summary to Capital?

• A) Debit Income Summary $100; credit Capital $100
• B) Debit Income Summary $86; credit Capital $86
• C) Debit Capital $14; credit Income Summary $14
• D) Debit Income Summary $14; credit Capital $14

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