The Income Statement for the Year 2011 of Poole Co

The income statement for the year 2011 of Poole Co.contains the following information: The entry to close Income Summary to Retained Earnings includes

A) a debit to Revenue for $70,000.
B) credits to Expenses totalling $73,500.
C) a credit to Income Summary for $3,500.
D) a credit to Retained Earnings for $3,500.