Income Summary Has a Credit Balance of $17,000 in S

Multiple Choice

Income Summary has a credit balance of $17,000 in S. Sufjan Co. after closing revenues and expenses. The entry to close Income Summary is

A) credit Income Summary $17,000, debit Retained Earnings $17,000.
B) credit Income Summary $17,000, debit Dividends $17,000.
C) debit Income Summary $17,000, credit Dividends $17,000.
D) debit Income Summary $17,000, credit Retained Earnings $17,000.