The following information is from the Income Statement of the M & J’s CPA Firm: Revenues Service Revenue $200,000 Expenses Salaries and wages expense $ 120,000 Rent expense 20,000 Insurance expense 5,000 Supplies expense 3,000 Total expenses 148,000 Net Income $52,000 The entry to close the Income Summary includes a: a. credit to Income Summary for $52,000. b. debit to Income Summary for $52,000. c. debit to Retained Earnings for $52,000. d. credit to Common Stock for $52,000.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The following information is from the Income Statement of the M & J’s CPA Firm:

Revenues

Service Revenue $200,000

Expenses

Salaries and wages expense $ 120,000

Rent expense 20,000

Insurance expense 5,000

Supplies expense 3,000

Total expenses 148,000

Net Income $52,000

The entry to close the Income Summary includes a:

a. credit to Income Summary for $52,000.

b. debit to Income Summary for $52,000.

c. debit to Retained Earnings for $52,000.

d. credit to Common Stock for $52,000.

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