【单选题】After preparing and posting the closing entries to close revenues (and gains) and expenses (and losses), the income summary account has a debit balance of $33,000. The entry to close the income summar...
A.
a debit of $33,000 to owner withdrawals
B.
a credit of $33,000 to owner withdrawals
C.
a debit of $33,000 to income summary
D.
a debit of $33,000 to owner capital