The income statement for the month of June, 2015 of Camera Obscura Enterprises contains the following information: Revenues $7,000 Expenses: Salries 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 41. What is the journal entry to close the Revenue account to Income Summary? 42. What is the journal entry to close Income Summary to Retained Earnings