The income statement for the year 2021 of Busan Co. contains the following information: Revenues $86,000 Expenses: Salaries and Wages Expense $43,000 Rent Expense 12,000 Advertising Expense 11,000 Supplies Expense 6,000 Utilities Expense 3,500 Insurance Expense 4,000 Total expenses 79,500 Net income $ 6,500 The entry to close Income Summary to Owner's Capital includes credits to Expenses totalling $79,500. a. a debit to Owner's Capital for $6,500. Ob. O c. a debit to Revenue for $86,000. a debit to Income Summary for $6,500. Od