The income statement for the month of June, 2018 of Tamarisk Enterprises contains the following information:

Revenues		$7060
Expenses:
Salaries and Wages Expense	$2860
Rent Expense	1470
Advertising Expense	800
Supplies Expense	280
Insurance Expense	90
Total expenses		5500
Net income		$1560

The entry to close the expense accounts includes a

credit to Rent Expense for $1470.

credit to Income Summary for $5500.

debit to Salaries and Wages Expense for $2860.

debit to Income Summary for $1560.