The income statement for the year 2021 of Buffalo Co. contains the following information: Revenues $67800 Expenses: $42800 Salaries and Wages Expense Rent Expense 11900 Advertising Expense 10300 6600 Supplies Expense Utilities Expense 2600 Insurance Expense 2000 76200 Total expenses Net income (loss) $(8400) The entry to close the expense accounts includes a o debit to Income Summary for $8400. O credit to Income Summary for $8400. O debit to Income Summary for $76200. debit to Utilities Expense for $2600