13 A company had revenues of $75,000 and expenses of $62.000 for the accounting period. Dividends of $11,000 were paid in cash during the same period. Which of the following entries could not be a closing entry O Debit In Summary 175,000 credit fevenues $75,000 O Debt Income Summary 162,000, crede Expenses $62.000 O Debt Income Summary $13.000 credit Retained earnings $13000 O Det Revenues $75,000 ces Income Summery $75,000 O Debt Retained eamings $1000, cred Dividends $8.000