Ivanhoe Corporation earned revenues of $$223900,$ incurred expenses of $$230100,$ and paid dividends of $$4800$ during the current year. When income summary is closed to retained earnings, the debit or credit to retained earnings is; a$.$ credit of $$11000$ b$.$ credit of $$6200$ c$.$ debit of $$1400$ d$.$ debit of $$6200$