The income statement for the year 2021 of Ivanhoe Co.contains the following information: Revenues $71100 Expenses: Salaries and Wages Expense $45400 11700 10200 Rent Expense Advertising Expense Supplies Expense Utilities Expense 5500 2300 Insurance Expense 2000 Total expenses 77100 Net income (loss) $(6000) The entry to close the revenue account includes a O credit to Revenues for $71100, Odebit to Revenues for $71100. O credit to Income Summary for $6000. debit to Income Summary for $6000