Use the following account balances from the adjusted trial balance of abc consulting: account debit balance credit balance cash 20,500 accounts payable 2,000 b. conway, drawing 600 b. conway, capital 13,000 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 their revenue account(s) at the end of the accounting period. multiple choice debit fees revenue and credit cash for $18,000. debit fees revenue and credit income summary for $18,000. debit fees revenue and credit b. conway, capital for $18,000. debit income summary and credit fees revenue for $18,000.