Sales Revenues Were $20 000, Sales Returns and Allowances Were

Sales revenues were $20 000, Sales returns and allowances were $300, Sales discounts were $700, Cost of sales were $12 000, and all other expenses totaled $4 500. The first closing entry would include which of the following line items?

A) Debit to Income summary of $16 500
B) Credit to Income summary of $20 000
C) Debit to Income summary of $2 500
D) Credit to Income summary of $19 000