At year-end, ABC Company is beginning its closing process. Use the following account balances to demonstrate the closing of its revenue accounts. (Check all that apply.)

Account

Debit

Credit

Service Fees

$15,000

Consulting Revenue

$12,000

Supplies Expense

$900

Rent Expense

$600

Dividends

$80

Multiple select question.

a. Debit to Consulting Revenue for $12,000.

b. A credit to Income Summary for $27,000.

c. A debit to Income Summary for $27,000.

d. Debit to Retained Earnings for $27,000.

e. Credit Service Fees for $15,000.

f. Debit Service Fees for $15,000.