The income statement for the year 2021 of Skysong Co. contains the following information: Revenues $73000 Expenses: Salaries and Wages Expense $43400 Rent Expense 11700 Advertising Expense 10400 Supplies Expense 5400 Utilities Expense 2300 Insurance Expense 2100 Total expenses 75300 Net income (loss) $ (2300) The entry to close the revenue account includes a O credit to Revenues for $73000. O debit to Revenues for $73000. O credit to Income Summary for $2300. debit to Income Summary for $2300