An adjusted trial balance for a merchandiser is given below

Debit Credit
Cash $12,600
Accounts Receivable 2,400
Prepaid Rent 800
Merchandise Inventory 30,000
Accounts Payable $4,200
Salaries Payable 1,000
Notes Payable 800
Common Stock 10,000
Retained Earnings 3,800
Dividends 1,000
Sales Revenue 96,000
Sales Returns and Allowances 1,600
Sales Discounts 400
Cost of Goods Sold 23,000
Salaries Expense 21,000
Rent Expense 14,000
Selling Expense 8,500
Supplies Expense 500 ________
Total $115,800 $115,800

Give the journal entry to close the Sales Revenue account.
What will be an ideal response

Sales Revenue 96,000
Income Summary 96,000