The income statement debit columns of worksheet for the month of June, 2008 of Delgado Enterprises contains the following information:Wages Expense$2,000; Rent expense $1,000; Supplies Expense $300; Advertising expense $200 and Insurance expense $100. What is the entry to close expense accounts?

A.	debit to Income Summary for $3,600 and credit to wages expense for 2,000; credit rent expense $1,000; credit to supplies expense $300; credit advertising expense $200 and credit insurance expense $100.
B.	debit to wages expense for 2,000; debit rent expense $1,000; debit to supplies expense $300; debit advertising expense $200; debit insurance expense $100 and credit Income Summary for $3,600.
C.	debit Capital $3,600; credit to Income Summary for $3,600.
D.	debit to Income Summary $3,600 and credit Capital $3,600.