The Income Statement for the Year 2011 of Poole Co

The income statement for the year 2011 of Poole Co.contains the following information:
$\begin{array}{lr}\text { Revenues }&&\$70,000\\\text { Expenses: }\\\text { Wages Expense } & \$ 45,000 \\\text { Rent Expense } & 12,000 \\\text { Advertising Expense } & 6,000 \\\text { Supplies Expense } & 6,000 \\\text { Utilities Expense } & 2,500 \\\text { Insurance Expense } & 2,000\\\text { Total expenses }&&73,500\\\text { Net income (loss) }&&\$(3,500) \end{array}$
The entry to close the revenue account includes a

A) debit to Income Summary for $\$ 3,500$ .
B) credit to Income Summary for $\$ 3,500$ .
C) debit to Revenues for $\$ 70,000$ .
D) credit to Revenues for $\$ 70,000$ .