After closing all Revenue and Expense accounts, Weiss Company had a debit balance in its income Summary account of $5,000. The proper entry to record the closing of the Income Summary account would include:

A. A debit to expenses of $5,000

B. A credit to Retained Earnings of $5,000

C. A credit to Income Summary of $5,000

D. A credit to Revenues of $5,000

E. none of these