Olsteen, Inc., earned revenues of $60,000 and incurred expenses of $71,000. No dividends were declared. Which of the following statements is correct? A. The entries to close revenues and expenses will differ if there is a net loss B. The entry to close Income Summary requires a debit to the Income Summary account. C. The entry to close Income Summary is the same regardless of a net income or a net loss. OD. Retained Earnings will be debited for $2,000 and Income Summary will be credited for $2,000