The income statement for the year 2018 of Cheyenne Co. contains the following information: Revenues $68400 Expenses: Salaries and Wages Expense $45800 Rent Expense 11800 Advertising Expense 10300 Supplies Expense 6000 Utilities Expense 2400 Insurance Expense 1900 Total expenses 78200 Net income (loss) (9800) Net income (locs The entry to close the expense accounts includes a O debit to Income Summary for $9800 debit to Utilities Expense for $2400 O credit to Income Summary for $9800 O debit to Income Summary for $78200