The income statement for the month of June, $2021$ of Flint Enterprises contains the following information:

Revenues

$$7230$

Expenses:

Salaries and Wages Expense $$2930$

Rent Expense

$1450$

Advertising Expense

$840$

Supplies Expense

$270$

Insurance Expense

$110$

Total expenses

$5600$

Net income

$$1630$

The entry to close the expense accounts includes as part of the entry

credit to Income Summary for $$5600.$

credit to Rent Expense for $$1450.$

debit to Income Summary for $$1630.$

debit to Salaries and Wages Expense for $$2930.$