Based on the adjusted trial balance below, how much should be debited to the Income Summary account when closing expense accounts?
Adjusted Trial Balance
\begin{tabular}{|c|c|c|}
\hline Accounts & Debit & Credit \\
\hline Cash & [tex]$\$[/tex] 8,700.00[tex]$ & \\
\hline Accounts Receivable & $[/tex]\[tex]$ 4,400.00$[/tex] & \\
\hline Supplies & [tex]$\$[/tex] 200.00[tex]$ & \\
\hline Prepaid Insurance & $[/tex]\[tex]$ 2,400.00$[/tex] & \\
\hline Equipment & [tex]$\$[/tex] 15,000.00[tex]$ & \\
\hline Accumulated Depreciation & & $[/tex]\[tex]$ 250.00$[/tex] \\
\hline Accounts Payable & & [tex]$\$[/tex] 14,000.00[tex]$ \\
\hline Unearned Revenue & & $[/tex]\[tex]$ 400.00$[/tex] \\
\hline Salaries and Wages Payable & & [tex]$\$[/tex] 2,100.00[tex]$ \\
\hline Common Stock & & $[/tex]\[tex]$ 10,000.00$[/tex] \\
\hline Service Revenue & & [tex]$\$[/tex] 7,700.00[tex]$ \\
\hline Salaries and Wages Expense & $[/tex]\[tex]$ 2,100.00$[/tex] & \\
\hline Insurance Expense & [tex]$\$[/tex] 600.00[tex]$ & \\
\hline Supplies Expense & $[/tex]\[tex]$ 800.00$[/tex] & \\
\hline Depreciation Expense & [tex]$\$[/tex] 250.00[tex]$ & \\
\hline Total & $[/tex]\[tex]$ 34,450.00$[/tex] & [tex]$\$[/tex] 34,450.00$ \\
\hline
\end{tabular}