The income statement for the year 2021 of Ivanhoe Co. contains the following information: Revenues $ 73000 Expenses: Salaries and Wages Expense $ 45000 Rent Expense 12500 Advertising Expense 10000 Supplies Expense 6100 Utilities Expense 2400 Insurance Expense 1800 Total expenses 77800 Net income (loss) $(4800) The entry to close the expense accounts includes a O credit to Income Summary for $4800. O debit to Income Summary for $ 77800. O debit to Utilities Expense for $2400. O debit to Income Summary for $4800