The income statement for the month of June, 2010 of Ramirez Enterprises contains the following information: Revenues $7,000 Expenses: Wages Expense $2,000 Rent Expense 1,000 supplies Expense 300 Advertising Expense 200 Insurance Expense 100 Total expenses 3,600 Net income $3,400 The entry to close the expense accounts includes a a. debit to Income Summary for $3,400. b. credit to Advertising Expense for $200, c. credit to Income Summary for $3,600. d. debit to Wages Expense for $2,000