The income statement for the year 2021 of Buffalo Co. contains the following information: Revenues $68500 $46300 11900 Expenses: Salaries and Wages Expense Rent Expense Advertising Expense Supplies Expense Utilities Expense Insurance Expense Total expenses Net income (loss) 9700 6100 2200 2200 78400 $(9900) The entry to close Income Summary to Retained Earnings includes O a credit to Retained Earnings for $9900. O credits to Expenses totalling $78400. O a debit to Revenue for $68500. O a credit to Income Summary for $9900