Cash 24,100 Accounts Payable 2,000 B. Conway, Capital 13,000 B. Conway, Drawing 600 Fees Revenue 18,000 Salary Expense 2,600 Rent Expense 3,000 Supplies Expense 1,900 Advertising Expense 800 Select the correct closing entry that ABC Consulting would make to close the income summary account at the end of the accounting period.