Revenues 19.000, Expenses: Salaries and Wages Expense 4,000, Rent Expense 3,000, Supplies Expense 600. Advertising Expense 400, Insurance Expense 200. The entry to close the expense accounts includes a A Credit to Income Summary for 7,800. B credit to Rent Expense for 3,000. C debit to Salaries and Wages Expense for 2,000. D debit to Income Summary for 8,200