Use the following account balances from the adjusted trial balance of Black Consulting:

Select the correct closing entry that Black Consulting would make to close their expense account$($s$)$ at the end of the accounting period.

Multiple Choice

debit Salary Expense $$2,600$; debit Rent Expense $$3,000$; debit Supplies Expense $$1,900$; debit Advertising Expense $$800$; and credit Income Summary $$8,300$

debit P$.$ Black, Capital $$8,300$; credit Salary Expense $$2,600$; credit Rent Expense $$3,000$; credit Supplies Expense $$1,900$; and credit Advertising Expense $$800$

debit Income Summary $$8,300$ and credit P$.$ Black, Capital for $$8,300$

debit Income Summary $$8,300$; credit Salary Expense $$2,600$; credit Rent Expense $$3,000$; credit Supplies Expense $$1,900$; and credit Advertising Expense $$800$