Bob Evans Owns a Business, Beachside Realty, That Rents Condominiums

Bob Evans owns a business, Beachside Realty, that rents condominiums and furnishings. Below is the adjusted trial balance at December 31, 2014. The entry required to close the revenue accounts at the end of the period includes a:

A) debit to Income Summary for $37,000
B) credit to Income Summary for $38,300
C) debit to Income Summary for $38,200
D) credit to Income Summary for $37,000