The Sales Revenue of a Merchandiser Amounted to $25,000,sales Returns

The sales revenue of a merchandiser amounted to $25,000,sales returns and allowances amounted to $2,400,and sales discounts amounted to $600.The merchandiser uses a perpetual inventory system.The first entry in the closing process would include ________.

A) a credit to Income Summary for $25,000
B) a credit to Income Summary for $22,600
C) a debit to Income Summary for $2,400
D) a debit to Income Summary for $24,400