The income statement for the month of June, 2015 of Camera Obscura Enterprises contains the following information:

Revenues

$7,000

Expenses:

	Salaries and Wages Expense	$3,000
	Rent Expense	1,500

Advertising Expense

800

Supplies Expense

300

Insurance Expense

100

Total expenses

5,700

Net income

$1,300

The entry to close the revenue account includes a