73,000 The income statement for the year 2020 of Bugati Co. contains the following information: Revenues Expenses Salaries and wages expense 43,000 Rent expense 12,000 Advertising expense 11,000 Supplies expense 6,000 Utilities expense 3,500 Insurance expense 4,000 Total expenses Net income (loss) 79,500 (6,500) The entry to close revenues to income summary includes: O A. A debit to revenue for $73,000 OB. A credit to income summary for $6,500 OC. Credits to expenses totaling $79,500 D. A credit to owner's capital for $6,500