10 TB MC Qu. 03-315 (Algo) For the year ended... For the year ended December 31, a company had services revenue of $204,000 and wages expense of $122,400. Dividends of $40,800 were paid during the year. Which of the following entries could not be a closing entry? 1 points eBook Ask Multiple Choice Debit Income Summary $81,600, credit Retained Earnings $81,600. Print References Debit Income Summary $204,000; credit Services Revenue $204,000. Debit Retained Earnings $40.800; credit Dividends $40.800. Debit Income Summary $122,400 credit Wages Expense $122,400 Debit Services Revenue $204,000 credit Income Summary $204,000.