A Company Had Revenues of $75,000 and Expenses of $62,000

Multiple Choice

A company had revenues of $75,000 and expenses of $62,000 for the accounting period.Dividends of $8,000 were paid in cash during the same period.Which of the following entries could not be a closing entry?

A) Debit Income Summary $13,000; credit Retained earnings $13,000.
B) Debit Income Summary $75,000; credit Revenues $75,000.
C) Debit Revenues $75,000; credit Income Summary $75,000.
D) Debit Income Summary $62,000,credit Expenses $62,000.
E) Debit Retained earnings $8,000,credit Dividends $8,000.