The income statement for the month of June, 2011 of Taylor Enterprises contains the following information:
Revenues
£7,000
Expenses:
Wages Expense
£2,000
Rent Expense
1,000
Supplies Expense
300
Advertising Expense
200
Insurance Expense
100
Total expenses
3.600
Net income
13.400
The entry to close the expense accounts includes a
a. debit to Income Summary for £3,400.
b. credit to Rent Expense for £1,000,
credit to Income Summary for £3,600
d. debit to Wages Expense for £2,000.​

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