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

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