Sales Revenues Were $20,000,Sales Returns and Allowances Were $300,Sales Discounts

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

A) Debit to Income summary of $17,500
B) Credit to Income summary of $16,500
C) Debit to Income summary of $4,500
D) Debit to Income summary of $16,500