The Income Statement for the Month of June, 2015 of Camera

The income statement for the month of June, 2015 of Camera Obscura Enterprises contains the following information: $\begin{array}{lr}\text { Revenues }&&\$7,000\\\text { Expenses: }\\\text { Salaries and Wages Expense } & \$ 3,000 \\\text { Rent Expense } & 1,500 \\\text { Advertising Expense } & 800 \\\text { Supplies Expense } & 300 \\\text { Insurance Expense } & 100\\\text { Total expenses }&&5,700\\\text { Net income }&&\$1,300\end{array}$ The entry to close Income Summary to Retained Earnings includes

A) a debit to Revenues for $7,000.
B) credits to Expenses totalling $5,700.
C) a credit to Income Summary for $1,300
D) a credit to Retained Earnings for $1,300.