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$7,000 $3,000 Revenues Expenses Salaries and Wages Expense Rent Expense Advertising Expense Supplies Expense Insurance Expense Total expenses Net income 1,000 800 300 100 5.200 $1,800 The income statement for the month of June, 2013 of Camera Obscura Enterprises contains the following information: The entry to close Income Summary to Retained Earnings includes a debit to Revenues for $7,000. credits to Expenses totalling $5,200. a credit to Income Summary for $1,800 a credit to Retained Earnings for $1,800