[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 Depreciation Expense account will:

A) Transfer the balance of Depreciation Expense directly to Retained Earnings.
B) Include a debit to Income Summary.
C) Include a debit to Depreciation Expense.
D) Include a credit to Capital Stock.