End of Year Records from Abbi's Boutique Show During the Closing Process the Total Debit to the Profit

End of year records from Abbi's Boutique show: $$\begin{array} { l r } & \$ \\\text { Cash } & 20 \\\text { GST Outlays } & 35 \\\text { Salaries Payable } & 10 \\\text { Rent Expense } & 100 \\\text { Interest Expense } & 50 \\\text { Prepaid Rent } & 30 \\\text { Salary Expense } & 20 \\\text { Rent Collected in Advance } & 20\end{array}$$ During the closing process the total debit to the Profit and Loss Summary account would be:

A) $90
B) $170
C) $80
D) $110