The Income Statement Credit Column of the Worksheet Showed the Following

The income statement credit column of the worksheet showed the following revenues: $$\begin{array} {| l | r |} \hline \text { Catering Fees } & \$ 500 \\\hline \text { Cleaning Fees } & 800 \\\hline\end{array}$$ The journal entry to close the revenue accounts is:

A) $\begin{array}{|l|lcc|} \hline\text { Income Summary } \quad\quad\quad&1,300 \\ \hline\quad\quad\quad\quad\quad\quad\text { Catering Fees } &\quad\quad\quad\quad\quad\quad500\\ \hline\quad\quad\quad\quad\quad\quad\text { Cleaning Fees } &\quad\quad\quad\quad\quad\quad800\\\hline \end{array}$

B) $\begin{array}{|l|r|}\hline \text { Catering Fees } & 500 \\\hline \text { Cleaning Fees } & 300 \\\hline\quad\quad\quad \text { Income Stummary } &\quad\quad\quad\quad1,300\\\hline \end{array}$
C) $\begin{array}{|l|lcc|}\hline \text { Capital } &1,300 \\\hline \text { Income Summary } &1,300\\\hline \end{array}$

D) $$\begin{array} { | l | l | } \hline \text { Catering Fees }\quad\quad\quad & 500 \\\hline \text { Cleaning Fees } & 800 \\\hline\quad\quad\quad\quad\quad\quad\quad { \text { Capital } } &\quad\quad\quad 1,300\\\hline\end{array}$$