The income statement for the year 2022 of Nash Co. contains the following information:

Revenues		$70200
Expenses:
Salaries and Wages Expense	$45100
Rent Expense	12000
Advertising Expense	9700
Supplies Expense	5400
Utilities Expense	2500
Insurance Expense	2100
Total expenses		76800
Net income (loss)		$ (6600)

The entry to close the revenue account includes a

debit to Income Summary for $6600.

debit to Revenues for $70200.

credit to Income Summary for $6600.

credit to Revenues for $70200.