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The income statement for the month of June, 2016 of Camera Obscura Inc. contains the following information: Revenues$7000Expenses:Salaries and Wages Expense$3000Rent Expense1500Advertising Expense800Supplies Expense300Insurance Expense100Total

The income statement for the month of June, 2016 of Camera Obscura Inc. contains the following information:

Revenues$7000Expenses:Salaries and Wages Expense$3000Rent Expense1500Advertising Expense800Supplies Expense300Insurance Expense100Total expenses5700Net income$1300

The entry to close the revenue account includes a

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