The Income Statement Debit Column of the Worksheet Showed the Following

Multiple Choice

The income statement debit column of the worksheet showed the following expenses:
$\begin{array}{|l|r|}\hline\text { Supplies Expense } & \$ 600 \\\hline \text { Depreciation Expense } & 400 \\\hline \text { Salaries Expense } & 300 \\\hline\end{array}$
The journal entry to close the expense accounts is:

A)
$\begin{array}{|l|l|}\hline \text { Income Summary } & 1,300 \\\hline \text { Supplies Expense } & 600 \\\hline \text { Depreciation Expense } & 400 \\\hline \text { Salaries Expense } &300\\\hline\end{array}$
B)

C)

D)
$\begin{array}{|l|l|}\hline\text { Capital } & 1,200 \\\hline \text { Income Summary } & 1,200\\\hline\end{array}$