The income statement for the year 2021 of Busan Co. contains the following information: Revenues $73,000 Expenses: Salaries and Wages Expense Rent Expense Advertising Expense Supplies Expense Utilities Expense Insurance Expense Total expenses Net income (loss) $43,000 12,000 11,000 6,000 3,500 4,000 79.500 $(6,500) The entry to close Revenues to Income Summary includes a debit to Income Summary $73,000. a. a credit to Owner's Capital for $6,500. O, a credit to Income Summary for $6,500. Oc. a debit to Revenue for $73,000