The income statement for the year 2018 of Blossom Co. contains the following information:

Revenues		$70200
Expenses:
Salaries and Wages Expense	$45100
Rent Expense	12000
Advertising Expense	9700
Supplies Expense	5400
Utilities Expense	2500
Insurance Expense	2100
Total expenses		76800
Net income (loss)		$ (6600)

The entry to close Income Summary to Retained Earnings includes

a debit to Revenue for $70200.

a credit to Income Summary for $6600.

credits to Expenses totalling $76800.

a credit to Retained Earnings for $6600.