The following information is from the Income Statemnt of Belieber Laundry Service :

Accounts	Debit	Credit
Service Revenue		6760
Salaries and wages expense	2550
Advertising Expense	520
Rent expense	310
Supplies Expense	210
Insurance Expense	100
Total expense		3690
Net income		3070

The entry to close the expense accounts includes a

A) debit to income summary for $3690

B) debit to salaries and wages expense for $2550

C) credit to retained earnings for $3690

D) credit to income summary for $3690

Please explain the answer !

Thank you