End of Year Records from Abbi's Boutique Show

Multiple Choice

End of year records from Abbi's Boutique show:
$
Cash 20
GST outlays 35
Salaries payable 10
Rent expense 100
Interest expense 50
Prepaid rent 30
Salary expense 20
Rent collected in advance 20
During the closing process the total debit to the profit or loss summary account would be:

A) $90.
B) $110.
C) $80.
D) $170.