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

Revenues		$70000
Expenses:
Salaries and Wages Expense	$43200
Rent Expense	11700
Advertising Expense	9900
Supplies Expense	5500
Utilities Expense	2600
Insurance Expense	2200
Total expenses		75100
Net income (loss)		$ (5100)

After all closing entries have been posted, the Income Summary account will have a balance of

$5100 credit.

$0.

$75100 credit.

$5100 debit.