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The Zaarour Corporation's October 31 adjusted trial balance included many accounts, including the following.

Accounts Payable	$21,000	Accounts Receivable	$27,000
Cash	$23,000	Dividends	$13,000
Fees Revenue	$152,000	Income Taxes Expense	$16,000
Income Taxes Payable	$10,700	Insurance Expense	$21,000
Interest Revenue	$12,000	Prepaid Insurance	$12,300
Retained Earnings	$53,000	Supplies	$16,000
Supplies Expense	$15,000	Unearned Fees	$12,000
Wages Expense	$65,000	Wages Payable	$11,000

Determine the dollar balance in the Corporation's income summary account before it was closed to retained earnings.

a.	$152,000
b.	$34,000
c.	$0
d.	$47,000