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