The income statement for the year 2021 of Grouper Co. contains the following information: Revenues $71000 Expenses: Salaries and Wages Expense $43500 Rent Expense 12500 Advertising Expense 10400 Supplies Expense 5800 Utilities Expense 2500 Insurance Expense 1800 Total expenses 76500 Net income (loss) $(5500) The entry to close the expense accounts includes a debit to Income Summary for $5500. credit to Income Summary for $5500. debit to Income Summary for $76500. debit to Utilities Expense for $2500