The Income Statement Credit Column of the Worksheet Showed the Following

Multiple Choice

The income statement credit column of the worksheet showed the following revenues: Maintenance Fees $800
Professional Fees 700
The journal entry to close the revenue accounts is

A) $$\begin{array}{l}\text { Income Summary } \quad 1,500\\\begin{array} { l l } \text { Maintenance Fees } & 800 \\\text { Professional Fees } & 700\end{array}\end{array}$$
B) Maintenance Fees $\quad 800$
Professional Fees $\quad 700$
Income Summary $\quad 1,500$
C) Capital $\quad 1,500$
income summary $\quad 1,500$
D) $$\begin{array} { l l l } \text { Maintenance Fees } & 800 & \\\text { Professional Fees } & 700 & \\\quad \text { Capital } & & 1,500\end{array}$$