The trial balance showed Revenues of $40,000, Wage Expense of $10,000, and Rent Expense of $2,000, and Dividends of $1,000. The entry to close the Revenue account would include: a. Credit to Income Summary for $40,000. b. Credit to Revenue for $40,000. c. Credit to Retained Earnings for $40,000. d. Credit to Expenses for $40,000.