BBenson's Worksheet Showed the Revenue Account,Rental Fees,$1,300 $\begin{array}{ll}\text { Rental Fees } & 1,300 \\\text { Income Summary }& 1,300\end{array}$

B.Benson's worksheet showed the revenue account,Rental Fees,$1,300.The journal entry to close the account is:

A)
$\begin{array}{ll}\text { Rental Fees } & 1,300 \\\text { Income Summary }& 1,300\end{array}$
B)
$\begin{array}{|l|l|}\hline\text { Benson, Capital } & 1,300 \\\hline \text { Rental Fees } & 1,300\\\hline\end{array}$
C)
$\begin{array}{|l|l|}\hline\text { Rental Fees } & 1,300 \\\hline \text { Benson, Capital } & 1,300\\\hline\end{array}$
D)
$\begin{array}{|l|l|}\hline\text { Income Summary }&1,300 \\\hline \text { Rental Fees }&1,300\\\hline\end{array}$