The income statement debit column of the worksheet showed the following expenses: Supplies Expense $800 Depreciation Expense 300 Salaries Expense 500 The journal entry to close the expense accounts is: OA. Supplies Expense 800 Depreciation Expense 300 Salaries Expense 500 Income Summary 100 OB. Income Summary 1,600 Supplies Expense 800 Depreciation Expense 300 Salaries Expense 500 OC. Capital 1,600 Income Summary 1,600 OD. Income Summary 1,600 Capital 1,600