Revenues E16,000 Expenses: Salaries and Wages Expense 4,000, Rent Expense 3,000, Supplies Expense 600. Advertising Expense 400, Insurance Expense 200. I The entry to close Income Summary to Retained Earnings includes A a credit to Income Summary for 7,800 B credits to Expenses totaling 8,200. a credit to Retained Earnings for 7,800. @ a debit to Revenue for 16,000