The income statement for the year $2021$ of Blue Co$.$ contains the following information:

Revenues

Expenses:

Salaries and Wages Expense

Rent Expense

Advertising Expense

Supplies Expense

Utilities Expense

Insurance Expense

Total expenses

Net income $($loss$)$

$$72400$

$$46200$

$12000$

$10500$

$6300$

$2500$

$1800$

$79300$

$ $(6900)$

The entry to close the revenue account includes a