The Following Information Is from the Income Statement of the Dirt

The following information is from the Income Statement of the Dirt Poor Laundry Service: $\begin{array}{lrr}\text{ {Revenues} } \\\text{ Service Revenue } & & \$5,500 \\\text{ {Expenses} } \\\text{ Salaries and Wages expense } & \$ 1,950 & \\\text{ Advertising expense} & 500 & \\\text{ Rent expense } & 300 & \\\text{ Supplies expense } & 200 & \\\text{ Insurance expense } & \underline{\text{ 100 }} & \\\text{ Total expenses } & &\underline{\text{ 3,050}} \\\text{ Net Income } & & \underline{\text{ \underline{\text{\$2.450 }} }} \\ \end{array}$ The entry to close the expense accounts includes a:

A) credit to Income Summary for $3,050.
B) debit to Income Summary for $3,050.
C) debit to Salaries and Wages Expense for $1,950.
D) credit to Retained Earnings for $3,050.