For the Year Ended December 31,a Company Had Revenues of $187,000

Multiple Choice

For the year ended December 31,a company had revenues of $187,000 and expenses of $109,000.The owner withdrew $37,000 during the year.Which of the following entries could not be a closing entry?

A) Debit Income Summary $78,000;credit Owner's,Capital $78,000.
B) Debit Owner's Capital $37,000;credit Owner Withdrawals $37,000.
C) Debit revenues $187,000;credit Income Summary $187,000.
D) Debit Income Summary $109,000,credit expenses $109,000.
E) Debit Income Summary $187,000;credit revenues $187,000.