At December 31,2014,an Enterprise Fund Has the Following Adjusted Accounts

Multiple Choice

At December 31,2014,an Enterprise Fund has the following adjusted accounts outstanding: $\begin{array}{ll}\text { Insurance Expense } & \$ 2,000 \\\text { Depreciation Expense } & 3,000 \\\text { Supplies Expense } & 10,000 \\\text { Salaries Expense } & 100,000 \\\text { Service Revenues } & 123,000\end{array}$ When preparing the closing entry for the temporary accounts at December 31,2014,the Enterprise Fund's accountant will

A) credit Retained Earnings $8,000.
B) credit Net Cash,$8,000.
C) credit Net Position,Unrestricted $8,000.
D) credit Invested Capital Assets,Net of Related Debt,$8,000.