The income statement for the year 2020 of Poole Co. contains the following information: Revenues Expenses: Salaries and Wages Expense Rent Expense Advertising Expense $150,000 $90,000 32,000 12,000 12,000 5,000 4,000 155.000 $ (5.000) A. Supplies Expense Utilities Expense Insurance Expense Total expenses Net income (loss) The entry to close the expense accounts includes a c. debit to Income Summary for $155,000. B. d. debit to Salaries and Wages Expense for $90,000. C. b. credit to Income Summary for $5,000. D. a. debit to Income Summary for $5,000