The entry required to close the expense account Select one: a debit to Income Summary for $33, 520 a credit to Income Summary for $35, 520 a debit to Income Summary for $35, 520 a credit to Income Summary for $33, 520 Identify the effect omitting each of the following Depreciation on equipment was not recorded. Interest earned on a notes receivable was not recorded. A tenant paid 6 months rent in advance when he moved in on the first day of the month. No entry was made on the last day of the month. Services provided to customers on the last day of the month were not billed. Property taxes are paid annually. The estimated monthly amount for the taxes was not recorded. An attorney has earned 1/2 of a retainer