For the year ended December 31, 2018 Mill Co. had $10,000 in revenues and $2,000 in expenses. Mill's closing journal entries would include all of the following except: O a. Revenues...... .10,000 Income Summary...........10,000 Expenses....... ..2,000 Income Summary..... ............2,000 Income Summary .....................2,000 Expenses... .......2,000 d. Income Summary ...8,000 Retained Earnings...... ...8,000 O b. C