Use the following account balances from the adjusted trial balance columns of RB Auto's worksheet to answer below question.AccountDebit BalanceCredit Balance Cash 20,500     Merchandise Inventory 1,000     Accounts Payable    2,800  R. Holloway, Drawing 500     R. Holloway, Capital    13,000  Sales    15,000  Purchases 2,000     Purchase Returns and Allowances    200  Rent Expense 3,000     Salaries Expense 4,000     Select the closing entry that RB Auto would make at the end of the accounting period to close their revenue accounts and income statement accounts with credit balances.

A. debit Sales and credit Income Summary for $15,000.
B. debit Sales for $15,000; debit R Holloway, Capital for $13,000 and credit Income Summary for $28,000.
C. debit Sales $15,000; debit Purchase Returns and Allowances $200 and credit Income Summary for $15,200.
D. debit Income Summary for $15,000 and credit Sales for $15,000.


Answer: C

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