[The Following Information Applies to the Questions Displayed Below

Multiple Choice

[The following information applies to the questions displayed below.]
Shown below is the adjusted Trial Balance for Simon Inc. ,on December 31,after the first year of operations,after adjusting entries:

-The entry to close the Service Fees Earned account will:

A) Produce a zero balance in that account when posted.
B) Include a debit to Income Summary.
C) Include a credit to Service Fees Earned.
D) Include a debit to Capital Stock.