B. Jensen's worksheet showed the revenue account, Rental Fees, $1,600. The journal entry to close the account is: OA. Rental Fees 1,600 Jensen, Capital 1,600 OB. Rental Fees 1,600 Income Summary 1,600 OC. Income Summary 1,600 Rental Fees 1,600 OD. Benson, Capital 1,600 Rental Fees 1,600