At the end of 2013, Rental Komputer “DataKu” owned by Rahmat Baskoro got operating revenue of Rp250.000.000, and operating expense of Rp120.000.000. What is the closing entries needed?

a. D. Operating revenue Rp250.000.000,00

                 K. Operating expense                Rp120.000.000,00

                 K. Income summary                   Rp130.000.000,00

b. D. Operating expense Rp120.000.000,00

    D. K. Income summary Rp130.000.000,00

                K. Operating revenue                  Rp250.000.000,00

c. D. RahmatBaskoro, capital Rp130.000.000,00

                K. Income summary                    Rp130.000.000,00

d. D. Operating revenue Rp250.000.000,00

                K. Operating expense                  Rp120.000.000,00

                K. Rahmat Baskoro, drawing     Rp130.000.000,00

e. No closing journal