Information from the Income Statement columns of the work sheet of Landry Laundry Service is provided below:

	Income Statement
	Debit	Credit
Cleaning Revenue		2,500
Wages Expense	700
Rent Expense	500
Supplies Expense	300
Insurance Expense	200
Utilities Expense	100	_____
Net Income	1,800 700	2,500 _____
	2,500	2,500

The entry to close the expense accounts is

All Expenses 1,800 Landry, Capital 1,800 All Expenses 1,800 Income Summary 1,800 Income Summary 1,800 All Expenses 1,800 Landry, Capital 1,800 All Expenses 1,800